- 46 -
a copy of his billing records for the revenue agent because she
never asked him to do so. Petitioner could have, but did not,
print copies of the billing records from Edgar’s computer for the
revenue agent. Instead, when the revenue agent asked for his
billing records, petitioner said he “didn’t have any.”
Petitioner falsely said that he did not know what records were on
Edgar’s computer, did not know how to use it, and never asked
anyone for help printing billing records. He testified that a
computer expert helped him retrieve password-protected documents
from Edgar’s computer after she was fired. Petitioner testified
that he used Edgar’s computer after she was fired, but he stated
at a deposition in 2001 that he would not have been able to point
out which computer was hers.
Petitioner testified that he did not know that O’Leary was
paying money to Edgar, even though petitioner told O’Leary to
send money to Edgar. Petitioner incorrectly told the revenue
agent that he had told Lewellen about the Anis partnership
distribution and Lewellen included it in income.
h. Conclusion
Respondent has proven by clear and convincing evidence that
petitioner underpaid tax due to fraud for 1995, 1998, and 1999.
3. Items Attributable to Fraud
The entire underpayment is treated as attributable to
fraud, except to the extent petitioners establish otherwise.
Page: Previous 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 NextLast modified: May 25, 2011