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intentionally filed false 1991 and 1992 returns and that an
underpayment exists for these years. Bradford v. Commissioner,
796 F.2d 303, 307-308 (9th Cir. 1986), affg. T.C. Memo. 1984-601;
Considine v. United States, 683 F.2d 1285, 1287 (9th Cir. 1982);
Wright v. Commissioner, 84 T.C. 636, 643-644 (1985). Respondent
cannot rely solely on petitioner’s conviction to sustain his
burden of establishing fraud but must clearly and convincingly
prove that petitioner intended to evade tax. Sec. 7454(a); Rule
142(b); Parks v. Commissioner, 94 T.C. 654, 660-661 (1990);
Wright v. Commissioner, supra at 643-644. This burden is met
where respondent proves conduct intended to conceal, mislead, or
otherwise prevent the collection of tax. Parks v. Commissioner,
supra at 661. Fraud is not to be imputed or presumed but rather
must be established by some independent evidence. Beaver v.
Commissioner, 55 T.C. 85, 92 (1970).
Respondent has failed to meet his burden. Respondent did
not present any witnesses or introduce sufficient evidence to
establish that any portion of the underreported income is
attributable to fraud. See sec. 6663(b); Petzoldt v.
Commissioner, 92 T.C. 661, 698-699 (1989). Instead, respondent
focused on petitioner’s criminal indictment for bank fraud, for
which petitioner had been acquitted, and income petitioner
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