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income from those returns with the intent to evade taxes. Mr.
Jacobsen admitted in his plea agreement in his criminal tax
proceeding that he schemed with Mr. Del Bosque to hide income and
evade taxes, filed false tax returns for 1987 and 1988 in
furtherance of that scheme, and omitted substantial income from
those returns with the intent to evade taxes.
For purposes of the sentencing guidelines, Mr. Del Bosque
stipulated that he “employed the same course of conduct and a
common plan with respect to the evasion of taxes in tax years
1987, 1988, and 1989”, and Mr. Jacobsen stipulated that he
“employed the same course of conduct and a common plan with
respect to the evasion of taxes in tax years 1987 and 1988”.
They reiterated the substance of those admissions in testimony
supporting their guilty pleas.
Mr. Del Bosques’s admissions are strong evidence that he
intended to evade taxes he knew to be owing in 1988 and 1989.
Mr. Jacobsen’s admissions are strong evidence that he intended to
evade taxes he knew to be owing in 1988.
7. Dishonesty in Business Transactions
A taxpayer’s dishonesty in business transactions or
willingness to defraud others may indicate a willingness to
defraud the Commissioner. Solomon v. Commissioner, 732 F.2d
1459, 1462 (6th Cir. 1984), affg. per curiam T.C. Memo. 1982-603;
McGee v. Commissioner, 61 T.C. 249, 260 (1973), affd. 519 F.2d
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