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taxpayer also filed false Forms W-4.3 Hebrank v. Commissioner,
81 T.C. 640, 642 (1983); Rowlee v. Commissioner, supra at 1123-
1125; Habersham-Bey v. Commissioner, 78 T.C. 304, 313 (1982); see
Schiff v. Commissioner, supra.
Petitioner did not file tax returns for the years in issue
until September 24, 1993. As noted supra, he also filed false
Forms W-4. For approximately 20 years prior to the first year in
issue, petitioner filed tax returns.
5. Failure To Cooperate
Failure to cooperate with taxing authorities is evidence of
fraud. Bradford v. Commissioner, supra at 307. Petitioner
refused to show Revenue Agent Bonovich the documents he relied
upon to support his position that he was not required to file.
At the meeting with the special agents, petitioner was
argumentative, evasive, forgetful, and generally uncooperative.
6. Cheek Defense
Petitioner’s only argument against the imposition of the
addition to tax and penalty for fraud is a Cheek defense. A good
faith misunderstanding of the Internal Revenue Code may be a
defense against additions to tax pursuant to section 6653(b) and
penalties for fraud pursuant to section 6663. See Cheek v.
3 The failure to file tax returns combined with the use of
false Forms W-4 may be sufficient to establish criminal tax
evasion. United States v. Parkinson, 602 F. Supp. 121, 123 (N.D.
Ill. 1984), affd. without published opinion 774 F.2d 1168 (7th
Cir. 1985).
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