Rogelio R. Balot and Zenaida V. Balot - Page 19




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          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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