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gross income in the form of compensation, interest, and (for
1996) gambling winnings.
Discussion
A. Petitioner’s Status as a Nonfiler
Petitioner testified at trial that he filed a Federal income
tax return for each of the years in issue. However, we are
unable to accept petitioner’s testimony at face value. See
Tokarski v. Commissioner, 87 T.C. 74, 77 (1986); Diaz v.
Commissioner, 58 T.C. 560, 564 (1972); Kropp v. Commissioner,
T.C. Memo. 2000-148. At trial, petitioner did not offer a
retained copy of any such purported return, nor did petitioner
ever offer a retained copy to respondent during either the
examination or pretrial stage of this case. Indeed, petitioner
offered nothing more than his own testimony in support of his
contention that he filed a return for each of the years in issue.
In contrast, respondent introduced certificates, under seal,
attesting to the lack of record of petitioner having filed a
Federal income tax return for any of the years in issue. This
evidence, coupled with what appears to be a substantial history
of nonfiling, as well as what we regard as the infinitesimal
possibility that respondent (or the Postal Service) would lose
petitioner’s return for 3 years in a row, supports our finding of
fact, supra, that petitioner did not file a Federal income tax
return for any of the years in issue.
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