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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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