Virginia Ferguson, f.k.a. Virginia Del Bosque, and Estate of Armand J. Del Bosque, Deceased, Lori Del Bosque, Special Administrator, et al. - Page 41

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          1961), affg. T.C. Memo. 1960-32; Colestock v. Commissioner, 102             
          T.C. 380, 385 (1994).  The determination of fraud for purposes of           
          the period of limitations on assessment under section 6501(c)(1)            
          is the same as the determination of fraud for purposes of the               
          addition to tax and penalty under sections 6653 and 6663.  Neely            
          v. Commissioner, 116 T.C. 79, 85 (2001); Rhone-Poulenc                      
          Surfactants & Specialties v. Commissioner, 114 T.C. 533, 548                
          (2000).  Thus, because we conclude that petitioners filed                   
          fraudulent returns for each of these years, the period for                  
          assessment remains open.                                                    
               To reflect the above,                                                  
                                                  Decisions will be entered           
                                             under Rule 155.                          

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