- 19 -
Campbell, 264 F.2d 930, 936 (5th Cir. 1959); Stone v.
Commissioner, 56 T.C. 213, 220 (1971); Otsuki v. Commissioner, 53
T.C. 96, 105-106 (1969).7 Each of these elements must be proven
by clear and convincing evidence. See DiLeo v. Commissioner, 96
T.C. 858, 873 (1991), affd. 959 F.2d 16 (2d Cir. 1992); Parks v.
Commissioner, 94 T.C. 654, 663-664 (1990); Hebrank v.
Commissioner, 81 T.C. 640, 642 (1983).
For this purpose, respondent need not prove the precise
amount of the underpayment resulting from fraud, but only that
there is some underpayment and that some part of it is
attributable to fraud. See, e.g., Lee v. United States, 466 F.2d
11, 16-17 (5th Cir. 1972); Plunkett v. Commissioner, 465 F.2d
299, 303 (7th Cir. 1972), affg. T.C. Memo. 1970-274. In carrying
this burden, respondent may not rely on petitioners’ failure to
meet their burden of proving error in respondent’s determinations
as to the deficiencies. See, e.g., Petzoldt v. Commissioner, 92
T.C. 661, 700 (1989); Habersham-Bey v. Commissioner, 78 T.C. 304,
312 (1982), and cases cited therein.
6(...continued)
to evade tax, the burden of proof in respect of such issue
shall be upon the Secretary.
7The elements of fraud under sec. 6663 are essentially the
same as those we considered under sec. 6653(b) of prior law. See
also Rhone-Poulenc Surfactants v. Commissioner, 114 T.C. 533,
547-548 (2000); Clayton v. Commissioner, 102 T.C. 632, 652-653
(1994); Houser v. Commissioner, 96 T.C. 184, 185 n.1 (1991).
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