James J. Coyle - Page 19

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          fraudulent intent.  Korecky v. Commissioner, 781 F.2d 1566 (11th            
          Cir. 1986), affg. T.C. Memo. 1985-63.  Indicia of fraudulent                
          intent include the following:  A pattern of consistent                      
          underreporting of income, Parks v. Commissioner, supra at 664;              
          the filing of false documents, Stephenson v. Commissioner, 79               
          T.C. 995, 1007 (1982), affd. 748 F.2d 331 (6th Cir. 1984);                  
          destruction of records, Prokop v. Commissioner, 254 F.2d 544 (7th           
          Cir. 1958), affg. T.C. Memo. 1957-75; inadequate and incomplete             
          records, failure to file tax returns, implausible or inconsistent           
          explanations of behavior, concealment of assets, and failure to             
          cooperate with tax authorities, Bradford v. Commissioner, 796               
          F.2d 303, 307 (9th Cir. 1986), affg. T.C. Memo. 1984-601.                   
               If the Commissioner establishes that any portion of the                
          underpayment is attributable to fraud, then the entire                      
          underpayment for that tax year shall be treated as attributable             
          to fraud, unless the taxpayer can establish that a portion is not           
          attributable to fraud.  Sec. 6663(b).  The term “underpayment” is           
          defined by section 6664(a) to mean the amount by which any tax              
          imposed by this title exceeds the excess of (1) the sum of (A)              
          the amount shown as the tax by the taxpayer on his return, plus             
          (B) amounts not so shown previously assessed (or collected                  
          without assessment), over (2) the amount of rebates made.  Estate           

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