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amended returns indicate that petitioner did not keep adequate
business records and that his inadequate record keeping
constitutes an indicium of fraud. Niedringhaus v. Commissioner,
99 T.C. at 211 (1992).
“The sophistication, education, and intelligence of the
taxpayer are relevant to determining fraudulent intent.” Sadler
v. Commissioner, 113 T.C. 99, 104 (1999); see Niedringhaus v.
Commissioner, supra at 211; see Scallen v. Commissioner, T.C.
Memo. 1987-412, affd. 877 F.2d 1364 (8th Cir. 1989). Throughout
the years in issue, petitioner was an attorney, and we may
consider this fact in deciding whether petitioner acted with
fraudulent intent. Petitioner began his legal career as an
Assistant United States Attorney, charged with the duty to
enforce the laws of the United States. After serving as an
Assistant United States Attorney, petitioner engaged in private
practice as a criminal defense lawyer. We conclude that
petitioner’s professional experiences provided him with knowledge
that engaging in a pattern of consistently failing to report
significant amounts of income is unlawful and that he has a legal
obligation to accurately report income.
Petitioner contends that a section 6663(a) penalty should
not be levied against him for his 1990 taxable year. We conclude
that petitioner’s contention is without merit. Petitioner
pleaded guilty to an attempt to evade or defeat tax pursuant to
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