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admitted in his plea agreement that he “knowingly and willfully
[schemed] to conceal” interest income and that he falsified
computer records to gain tax deductions.
Petitioner’s only argument is that “The specific intent of
my inaccurate income tax filings was not to avoid income taxes
but to retaliate against congressional self-dealing.” Petitioner
consistently underreported income and claimed false deductions
with full knowledge that his actions were in violation of a legal
duty to file correct tax returns. Petitioner’s alleged desire to
retaliate against what he may have perceived to be congressional
wrongs does not change the fact that he intentionally evaded
taxes that he knew he owed, by conduct intended to conceal,
mislead, and prevent the collection of taxes. See Parks v.
Commissioner, supra at 661. Respondent has proven by clear and
convincing evidence that petitioner fraudulently underpaid his
taxes for the years in issue. Because petitioner has failed to
present evidence establishing that any portion of the
underpayments is not attributable to fraud, the entire
underpayments for the years in issue are subject to the 75-
percent penalty.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011