- 17 -
T.C. 632, 653 (1994). Respondent must prove under section
6651(f) that petitioner's tax liability for each year at issue
exceeds her prepayment credits and that her failure to file a
return for each such year was due to fraud. See secs. 7454(a),
6651(a)(1), (b)(1); Rule 142(b); see also Clayton v. Commis-
sioner, supra. The parties have stipulated that petitioner is
liable for, and they signed the 1985-1990 Form 870 in which
petitioner agreed that she is liable for, additional taxes of
$7,103, $15,975, $12,291,6 $16,569, $17,310, and $39,239 for 1985
through 1990, respectively. On the record before us, we find
that respondent has established by clear and convincing evidence
that for each of the years 1985 through 1988 petitioner has an
underpayment and that for each of the years 1989 and 1990 she has
a tax liability that exceeds her prepayment credits.
To prove fraudulent intent, respondent must prove by clear
and convincing evidence that the taxpayer intended to evade taxes
that he or she believed to be owing by conduct intended to
conceal, mislead, or otherwise prevent the collection of such
taxes. See Stoltzfus v. United States, 398 F.2d 1002, 1004 (3d
Cir. 1968); Parks v. Commissioner, 94 T.C. 654, 661 (1990); see
also Laurins v. Commissioner, 889 F.2d 910, 913 (9th Cir. 1989),
affg. Norman v. Commissioner, T.C. Memo. 1987-265. The existence
of fraud is a question of fact to be resolved upon consideration
6The tax liability for 1987 does not take into account
estimated and other tax payments for that year totaling $6,500.
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