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the revenue agent on May 21, 1992, around August 13, 1996, the
Service corrected that action on its records and reflected on
those records an entry for "substitute for return" for each year
at issue, which is an administrative entry used in cases where a
taxpayer has not filed a return.
We hold that petitioner has failed to carry her burden of
establishing a prima facie case showing that she filed her
returns for the years at issue on May 21, 1992, and that the
respective periods of limitations prescribed by section 6501 for
those years have expired.5 Since petitioner has failed to
establish that those returns were filed on May 21, 1992, the tax
for each year at issue may be assessed. See sec. 6501(c)(3).
We shall now address the additions to tax under section
6653(b) for 1985 through 1988 and under section 6651(f) for 1989
and 1990. In order for the additions to tax for fraud under
section 6653(b) to apply, respondent must prove by clear and
convincing evidence that an underpayment exists and that some
portion of such underpayment is due to fraud. See sec. 7454(a);
Rule 142(b); Niedringhaus v. Commissioner, 99 T.C. 202, 210
(1992). In order for the additions to tax for fraudulent failure
to file under section 6651(f) to apply, we must consider essen-
tially those same elements. See Clayton v. Commissioner, 102
5We express no opinion herein as to the result that would
obtain if petitioner had intended to file the copies of her
returns for the years at issue that she presented, through Mr.
Golemb, to the revenue agent on May 21, 1992.
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