- 9 -
in Mr. Clinkscale’s supplemental response to respondent’s motion
that “If the respondent is merely stating that they are owed
something, then I concede.”7
On the instant record, we find that respondent has estab-
lished by clear and convincing evidence that there was an under-
payment of Mr. Clinkscale’s tax for each of the taxable years
1994, 1995, and 1996.
In order to prove fraudulent intent, the Commissioner must
prove by clear and convincing evidence that the taxpayer intended
to evade tax, which the taxpayer believed to be owing, by conduct
intended to conceal, mislead, or otherwise prevent the collection
of such tax. Laurins v. Commissioner, 889 F.2d 910, 913 (9th
Cir. 1989), affg. Norman v. Commissioner, T.C. Memo. 1987-265;
Parks v. Commissioner, supra at 661. The existence of fraud is a
question of fact to be resolved upon consideration of the entire
record. DiLeo v. Commissioner, supra at 874; Gajewski v. Commis-
sioner, 67 T.C. 181, 199 (1976), affd. without published opinion
578 F.2d 1383 (8th Cir. 1978). Fraud is never presumed or
imputed and should not be found in circumstances which create at
most only a suspicion. Toussaint v. Commissioner, 743 F.2d 309,
6(...continued)
those years.
7In petitioner’s supplemental response to respondent’s
motion, Mr. Clinkscale further stated: “But there is no specific
amount mentioned, to my knowledge, so therefore I cannot agree to
a dollar amount.”
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011