- 11 - 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;Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011