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tax authorities, and (4) failing to make estimated tax payments.
See Recklitis v. Commissioner, 91 T.C. 874, 910 (1988).
In the instant case, the deemed admissions pursuant to Rule
37(c) include petitioner's admission to a number of indicia of
fraud including: (1) understating her income taxes in the
amounts of $6,918, $53,455, and $41,584 for the 1982, 1983, and
1984, taxable years, respectively; (2) maintaining inadequate
records; and (3) failing to cooperate with tax authorities.
Additionally, petitioner has failed to make estimated tax
payments, another indicia of fraud. Furthermore, petitioner
failed to appear for trial which is another indicia of fraud.
See Smith v. Commissioner, 91 T.C. 1049, 1059-1060 (1988), affd.
926 F.2d 1470 (6th Cir. 1991). Finally, with regard to the 1984
taxable year, petitioner pleaded guilty to willfully filing a
false Federal income tax return in violation of 26 U.S.C. sec.
7206(1). Although petitioner's conviction does not collaterally
estop her from denying fraud, such conviction is one of the facts
to be considered. See Wright v. Commissioner, 84 T.C. 636, 643-
644 (1985). Based on the foregoing, we conclude that respondent
has satisfied the burden of proving, by clear and convincing
evidence, that the entire underpayment of tax for each of the
years in issue was due to fraud. Accordingly, we sustain
respondent's determination regarding the additions to tax for
fraud under section 6653(b).
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