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failed to report interest income for the 1987, 1988, 1989, and
1990 tax years; (5) whether petitioner is entitled to claim
losses for the 1987, 1988, 1989, and 1990 tax years attributable
to farming activities and for the 1990 tax year attributable to
“harness racing”; (6) whether petitioner failed to report capital
gain income for his 1988, 1989, and 1990 tax years; (7) whether
1990 gains and losses of McGee Landscaping are reportable on
petitioner’s 1990 individual income tax return; (8) whether
petitioner is liable for the failure to file addition and or the
negligence penalty for the 1987, 1988, and 1990 tax years; (9)
whether petitioner is liable for the civil fraud penalty for the
1987, 1988, and 1990 tax years; (10) whether petitioner is liable
for fraudulently failing to file a tax return for the 1989 tax
year;4 (11) whether the period for assessment has expired with
respect to the tax years under consideration; and (12) whether
the doctrine of double jeopardy, res judicata, or collateral
estoppel bars assessment for any of the years at issue.
4 Pursuant to sec. 6664(b), the penalties for fraud under
sec. 6663 and for negligence under sec. 6662 as determined in the
notice of deficiency do not apply for 1989 because petitioner
filed no return for that year. Rather the issue is whether the
penalty under sec. 6651(f) for fraudulent failure to file is
applicable for 1989. In the other years for which respondent has
determined penalties for both fraud and negligence, the
determinations are not duplicative because the determinations are
with respect to separate portions of the deficiencies in each
year. For example, the fraud penalty is determined for
unreported Schedule C income, and the negligence penalty is
determined for Schedule F, Profit or Loss From Farming, losses.
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