Leon S. Malachinski - Page 12




                                       - 12 -                                         

          to overcome the statutory presumption that he signed the                    
          consent.3                                                                   
               Circumstantial evidence reinforces our finding that                    
          petitioner executed the consent.  Petitioner first asserted in              
          1995, some 12 years after it was signed, that his signature on              
          the consent was forged.  During that 12-year period, he hired               
          four sets of professional advisers to deal with the IRS’s                   
          examination of his income tax liabilities.  We do not believe               
          that, during the 12 years that followed the explicit waiver of              
          the period of limitations, none of petitioner’s professional                
          advisers consulted with him concerning the validity of that                 
          waiver.  We believe, rather, that they did so, and that they                
          learned from petitioner that he had signed the consent.  Had                
          petitioner told them otherwise, they would have sought to                   
          terminate respondent’s proceedings against petitioner for 1980              


               3 The Court permitted petitioner to proffer additional                 
          testimony of Ms. Marsh as to the facts and reasons for her                  
          conclusion.  In the proffer, she asserted specific concerns about           
          the signature appearing on the consent.  Specifically, she noted            
          characteristics of the loop on the “L” of petitioner’s first                
          name, the angle of the bottom of the “S” in petitioner’s middle             
          initial, and the absence of a loop at the end of the “short”                
          version of petitioner’s signature.  These concerns, even if                 
          properly presented, would not have changed our conclusion.  The             
          Court’s own examination of the exemplars indicates that the                 
          presence or absence of the questioned characteristics was not               
          confined to the signature on the consent.  The Court's                      
          examination of the evidence reinforces its decision to accept the           
          conclusion of respondent’s expert--that is, that the evidence of            
          record does not permit a finding that petitioner did not sign the           
          consent.                                                                    




Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011