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intent with respect to some part of the underpayment. Sec.
7454(a); Rule 142(b); Conti v. Commissioner, 39 F.3d 658, 664
(6th Cir. 1994), affg. 99 T.C. 370 (1992) and T.C. Memo. 1992-
616; Petzoldt v. Commissioner, 92 T.C. 661, 699 (1989); Recklitis
v. Commissioner, 91 T.C. 874, 909 (1988); Stone v. Commissioner,
56 T.C. 213, 223 (1971); Otsuki v. Commissioner, 53 T.C. 96, 105
(1969).
Respondent determined tax deficiencies on the basis of
petitioner’s failure to report taxable income for each of the
1997 through 2000 taxable years. Petitioner stipulated
unreported gross income and deficiency amounts for 1997 through
2000, confirming an underpayment for each taxable year.
In ascertaining whether petitioner’s failure to file was
fraudulent under section 6651(f), the Court considers the same
elements that are considered in imposing the fraud penalty under
section 6663 and former section 6653(b). Clayton v.
Commissioner, 102 T.C. 632, 653 (1994). Determining the
existence of fraud is a question of fact and is resolved upon
consideration of the entire record. Niedringhaus v.
Commissioner, 99 T.C. 202, 210 (1992).
Fraud is established by proving that the taxpayer engaged in
intentional wrongdoing designed to evade tax believed to be owing
by conduct intended to conceal, mislead, or prevent the
collection of such tax. Petzoldt v. Commissioner, supra at 698;
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