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SEC. 6501(c). Exceptions.--
(1) False Return.--In the case of a false or
fraudulent return with the intent to evade tax, the tax
may be assessed, or a proceeding in court for
collection of such tax may be begun without assessment,
at any time.
As discussed in detail below, we have found that the facts deemed
admitted under Rule 37(c) establish that petitioner's income tax
returns for 1982, 1983, and 1984, were filed fraudulently with
the intent to evade tax. Consequently, the three-year period of
limitations in section 6501(a) does not apply.
Deficiencies and Additions to Tax Under Sections 6654 and 6661
As to the deficiencies determined by respondent and the
additions to tax under sections 6654 and 6661, respondent's
determinations are presumptively correct, and petitioner bears
the burden of proving otherwise. See Rule 142(a). Based on the
facts deemed admitted, petitioner has failed to meet her burden
of proof. See Marshall v. Commissioner, supra at 272.
Accordingly, we shall grant summary judgment for respondent with
respect to such deficiencies and additions.
Additions to Tax Under Section 6653(b)
Respondent determined that petitioner is liable for the
additions to tax for fraud pursuant to section 6653(b), which
requires respondent to establish, by clear and convincing
evidence, that there is an underpayment of tax and that some
portion of that underpayment is due to fraud. See sec. 7454(a);
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Last modified: May 25, 2011