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fraudulent, we apply the same elements used when considering the
imposition of the addition to tax for fraud under former section
6653(b)(1) and present section 6663(a). See Clayton v.
Commissioner, 102 T.C. 632, 653 (1994).
The parties have stipulated that petitioner's income tax
deficiencies are $31,554, $226,297, $42,521, and $835,656 for the
1987, 1988, 1989, and 1990 taxable years, respectively. On the
record before us, we hold that respondent has established by
clear and convincing evidence that petitioner has an underpayment
for each of the years 1987 and 1988, and has a tax liability
exceeding her prepayment credits for each of the taxable years
1989 and 1990.
To prove fraudulent intent, respondent must prove by clear
and convincing evidence that the taxpayer intended to evade taxes
that were believed to be owing by conduct intended to conceal,
mislead, or otherwise prevent the collection of such taxes. See
Recklitis v. Commissioner, 91 T.C. 874, 909 (1988). Tax evasion
need not be a primary motive, but respondent may satisfy his
burden by showing that a "'tax-evasion motive play[ed] any part'
in petitioner's conduct". Id. Respondent must establish fraud
for each taxable year involved by clear and convincing evidence.
See Otsuki v. Commissioner, 53 T.C. 96, 105 (1969).
The existence of fraud is a question of fact to be resolved
upon examination of the entire record. See Parks v.
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