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Cir. 1990); United States v. Ward, 833 F.2d 1538, 1539 (11th Cir.
1987); Biermann v. Commissioner, 769 F.2d 707 (11th Cir. 1985);
Waters v. Commissioner, 764 F.2d 1389 (11th Cir. 1985); Crain v.
Commissioner, 737 F.2d 1417 (5th Cir. 1984); Knighten v.
Commissioner, 702 F.2d 59 (5th Cir. 1983); Lonsdale v.
Commissioner, 661 F.2d 71, 72 (5th Cir. 1981), affg. T.C. Memo.
1981-122; Reading v. Commissioner, 70 T.C. 730 (1978), affd. 614
F.2d 159 (8th Cir. 1980).
In the criminal context, the Government was required to
prove petitioner’s guilt beyond a reasonable doubt. In this
case, respondent must prove, by clear and convincing evidence,
that petitioner had an underpayment of tax for 1987 and 1988 due
to fraud (sec. 6653(b)) and that his failure to file tax returns
for the other years in issue was fraudulent (sec. 6651(f)). Sec.
7454(a); Rule 142(b). Similar standards for proving fraud apply
under either statute. See Clayton v. Commissioner, 102 T.C. 632,
653 (1994); Niedringhaus v. Commissioner, 99 T.C. 202, 211-213
(1992). Fraud may be proved by circumstantial evidence, and the
taxpayer’s entire course of conduct may establish the requisite
fraudulent intent. Rowlee v. Commissioner, 80 T.C. 1111, 1123
(1983). Circumstantial evidence of fraud includes “badges of
fraud” such as those present here: A longtime pattern of failure
to file returns, failure to report substantial amounts of income,
failure to cooperate with taxing authorities in determining the
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