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affirmed on appeal and became final.
Petitioner, while residing in Tampa, Florida, timely filed a
petition on January 2, 1998.
OPINION
On September 30, 1997, respondent determined petitioner’s
tax liability relating to 1986, 1987, 1988, and 1989. Petitioner
concedes that he underpaid his 1986 through 1989 taxes, but
contends that the liabilities were determined after the 3-year
period of limitations set forth in section 6501(a). Respondent
contends that the determinations are timely because petitioner’s
underpayments of tax are due to fraud and thus are not subject to
the 3-year limitation period. Sec. 6501(c)(1).
Respondent did not establish by clear and convincing
evidence that petitioner was liable for fraud.2 Sec. 7454(a);
Parks v. Commissioner, 94 T.C. 654, 660-661 (1990). To the
contrary, petitioner established that he did not intend to evade
tax, but was negligent and inattentive regarding his record
keeping and tax filing obligations. See Gajewski v.
Commissioner, 67 T.C. 181, 199 (1976) (stating that the existence
of fraud is a question of fact to be determined upon
2 Secs. 6501(c)(1), 6653(b), and 6663 all require the same
elements for respondent to establish fraud. See Rhone-Poulenc
Surfactants & Specialties, L.P. v. Commissioner, 114 T.C. 533,
548 (2000); Mobley v. Commissioner, T.C. Memo. 1993-60, affd.
without published opinion 33 F.3d 1382 (11th Cir. 1994).
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