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Petitioner admitted that he knew he had a Federal income tax
“liability or a responsibility” to file a Federal income tax
“return or a statement”. By his own testimony, petitioner
purported to advise people on timely filing returns and timely
paying taxes. Thus, petitioner should have been and was aware of
his obligations to file a tax return and pay taxes timely.
Petitioner’s actions over several years established a pattern of
failing to file returns. Petitioner’s reasons for failing to
file do not constitute mere negligence; rather, they are an
indicator of intentional effort to delay payment of the income
tax due.
4. Giving Implausible or Inconsistent Explanations of
Behavior
Petitioner testified that he was an advocate for the IRS in
his consulting business encouraging seminar participants to
timely file their tax returns. Yet, petitioner did not file his
returns or pay his taxes timely. Petitioner’s claimed position
concerning the IRS and the filing and the payment of taxes is
inconsistent with his behavior during the 1994 through 2000
taxable years. Furthermore, petitioner’s explanation that he was
waiting for resolution on his 1994 through 1996 tax returns in
order to file tax returns for 1997 through 2000 is not
persuasive, given his business background and his familiarity
with the timely filing requirement.
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