Harvey L. Hoover - Page 35

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               Petitioner consistently understated income in 1990, 1991,              
          and 1992, was convicted of filing false Federal income tax                  
          returns, made a false statement on a student loan application,              
          interfered with respondent’s investigation, failed to maintain              
          books and records, and devised a scheme to conceal his income.              
          We hold that respondent has proven by clear and convincing                  
          evidence that petitioner understated his income in 1990, 1991,              
          and 1992 with the fraudulent intent to evade taxes.                         
          V.  1990, 1991, and 1992--Statute of Limitations                            
               Section 6501(c)(1) provides an exception to the general 3-             
          year period of limitations.  “In the case of a false or                     
          fraudulent return with the intent to evade tax, the tax may be              
          assessed, or a proceeding in court for collection of such tax may           
          be begun without assessment, at any time.”  Sec. 6501(c)(1).                
          Because we have found that petitioner filed fraudulent returns              
          for 1990, 1991, and 1992, the statute of limitations does not bar           
          the assessment of tax for these years.                                      
          VI.  Collection Proceeding                                                  
               Petitioner argues that respondent’s Appeals officer abused             
          his discretion in sustaining the filing of a Federal tax lien and           
          in issuing a notice of jeopardy levy.  Since we have found that             
          the assessment of a deficiency for 1989 is barred by the statute            
          of limitations, there is no deficiency to collect for 1989.                 







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