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OPINION
At trial, petitioner refused to take a position on res-
pondent's determination in the notice that his filing status for
the years at issue is married, filing separately. Petitioner
presented no evidence at trial to show that that determination is
incorrect. On brief, petitioner makes no reference to respon-
dent's determination with respect to his filing status. On the
record before us, we find that petitioner has failed to show that
respondent's determination in the notice about his filing status
is wrong.
The only issue remaining for our decision is whether pe-
titioner is liable for the addition to tax under section 6651(f)
for fraudulent failure to file a return for each of the years at
issue. In order for that addition to tax to apply, we must
consider essentially the same elements that are involved in
determining whether a taxpayer is liable for the additions to tax
for fraud under section 6663 and its predecessor provision,
section 6653(b). See Clayton v. Commissioner, 102 T.C. 632, 653
(1994). Respondent must prove by clear and convincing evidence
under section 6651(f) that petitioner's tax liability for each
year at issue exceeds his prepayment credits and that his 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.
Commissioner, supra.
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