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fraud, then the entire amount of the underpayment is to be
treated as attributable to fraud, except for any portion of the
underpayment which the taxpayer establishes is not due to fraud.
See sec. 6653(b)(2). 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).
Section 6651(a) imposes an addition to tax equal to 5
percent of the amount required to be shown on the return if a
taxpayer fails to file within one month of the date prescribed.
That section further imposes an additional 5 percent addition to
tax for each month or fraction thereof during which such failure
persists, not to exceed 25 percent in the aggregate. If any
failure to file a return is fraudulent, section 6651(f) increases
the additions to tax imposed under section 6651(a) to 15 percent
of the net amount of tax due for each month that the return is
not filed, up to a maximum of 75 percent. In this case,
respondent must prove under section 6651(f) that petitioner's tax
liability for 1989 and 1990 exceeds her prepayment credits and
that her failure to file for each taxable year was an attempt to
evade tax. See secs. 7454, 6651(a)(1), (b)(1), (f); Rule 142(b).
To determine whether petitioner's failure to file her return was
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