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the 1981-1983 Form 870 was, inter alia, Form 886-A, Explanation
of Items, which stated in pertinent part:
You failed to timely file your 1981 and 1982
Federal income tax returns. You arranged to have your
returns prepared only upon contact and request by
personnel of the IRS. As attorneys, you knew of your
obligation to file tax returns, especially with
adjusted gross income exceeding [$]100,000 annually.
* * * * * * *
You are reminded that failure to file timely
federal income tax returns can result in criminal
prosecution and assertion of civil fraud penalties.
Although Mr. Golemb, as the authorized representative of
petitioner and Mr. Reynolds, could have signed the 1981-1983 Form
870 on their behalf, it was Mr. Golemb's practice not to sign
such a form on behalf of his clients. Instead, Mr. Golemb
required the taxpayer to which such a form pertained to sign it.
In light of Mr. Golemb's practice regarding the signing of a Form
870, both petitioner and Mr. Reynolds, as the taxpayers to which
the 1981-1983 Form 870 pertained, were supposed to have signed
that form in order for it to be effective.
As a result of the Service's audit of petitioner and Mr.
Reynolds with respect to 1981 through 1983, petitioner was aware
that, at a minimum, no return for 1982 was filed during her
marriage to Mr. Reynolds. She also had heard rumors that,
because of that audit, Mr. Reynolds could have been imprisoned
for failure to file a return. Petitioner was fully aware of the
possible criminal consequences for failing to file a return.
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