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income; (3) false, misleading, inconsistent, or implausible
explanations of behavior; (4) failure to cooperate with respon-
dent's agents; (5) failure to file a tax return; (6) willfully
subscribing to and filing a false tax return under section
7206(1); (7) failure to make estimated tax payments; and
(8) failure by the taxpayer to appear at trial, thereby indicat-
ing a deliberate effort to conceal the facts concerning such
taxpayer's tax liability. See Laurins v. Commissioner, supra at
913; Bradford v. Commissioner, 796 F.2d 303, 307-308 (9th Cir.
1986), affg. T.C. Memo. 1984-601; Ruark v. Commissioner, 449 F.2d
311, 312-313 (9th Cir. 1971), affg. per curiam T.C. Memo. 1969-
48; Bagby v. Commissioner, 102 T.C. 596, 608 (1994); Niedringhaus
v. Commissioner, supra at 211; DiLeo v. Commissioner, supra at
876; Miller v. Commissioner, 94 T.C. 316, 334 (1990); Petzoldt v.
Commissioner, supra at 700; Recklitis v. Commissioner, supra at
910; Smith v. Commissioner, 91 T.C. 1049, 1059-1060 (1988), affd.
926 F.2d 1470 (6th Cir. 1991); Stringer v. Commissioner, 84 T.C.
693, 715 (1985), affd. without published opinion 789 F.2d 917
(4th Cir. 1986); Castillo v. Commissioner, 84 T.C. 405, 409
(1985). In addition, the taxpayer's background, including the
sophistication, experience, and education of the taxpayer, and
the context of the events in question may be considered circum-
stantial evidence of fraud. See Plunkett v. Commissioner, 465
F.2d 299, 303 (7th Cir. 1972), affg. T.C. Memo. 1970-274;
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