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phrase "Object--Self Incrimination" was typed on the lines of the
forms designed for financial information and computations.
Petitioner did not include any financial information on any of
the Forms 1040 for 1982, 1983, or 1984 that he sent to the
Service Center. Petitioner was promptly notified by the Internal
Revenue Service that the Forms 1040 were not acceptable as income
tax returns and that he was required to file Federal income tax
returns.
On July 10, 1991, petitioner was convicted of willful
failure to file Federal income tax returns for 1983 and 1984 in
violation of section 7203. Petitioner was sentenced to prison,
but his sentence was suspended and he was placed on probation on
condition that he file income tax returns by December 15, 1991.
Petitioner failed to file the returns within that time and, on
December 20, 1991, his prison sentence was reimposed.
Petitioner's failure to file Federal income tax returns for
1982, 1983, and 1984 was part of an 8-year pattern of failure to
file tax returns commencing in 1977. Petitioner fraudulently
failed to report income tax liabilities of $4,551, $6,401, and
$15,843 for 1982, 1983, and 1984, respectively, and all or part
of the underpayment of income tax for those years is due to fraud
with intent to evade tax.
Discussion
In Smith v. Commissioner, 926 F.2d 1470 (6th Cir. 1991),
affg. 91 T.C. 1049 (1988), the Court of Appeals for the Sixth
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