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(5th Cir. 1984). Accordingly, we hold that petitioner is liable
for the amounts of the deficiencies in his income tax set forth
in the notices of deficiency for the 1999 through 2002 taxable
years.
We address next whether petitioner is liable for the fraud
penalty pursuant to section 6651(f). In deciding whether a
failure to file is fraudulent under section 6651(f), we consider
the same elements that are considered in imposing the addition to
tax for fraud under former section 6653(b) and present section
6663. Clayton v. Commissioner, 102 T.C. 632, 653 (1994). Fraud
is defined as an intentional wrongdoing designed to evade tax
believed to be owing. Powell v. Granquist, 252 F.2d 56 (9th Cir.
1958); Miller v. Commissioner, 94 T.C. 316, 332 (1990). The
Commissioner bears the burden of demonstrating fraud by clear and
convincing evidence. Sec. 7454(a); Rule 142(b). The existence
of fraud is a question of fact to be resolved upon consideration
of the entire record. Korecky v. Commissioner, 781 F.2d 1566,
1568 (11th Cir. 1986), affg. per curiam T.C. Memo. 1985-63;
Estate of Pittard v. Commissioner, 69 T.C. 391 (1977). To carry
the burden of proof on the issue of fraud, the Commissioner must
show, for each year in issue, that (1) an underpayment of tax
exists and (2) some portion of the underpayment is due to fraud.
Petzoldt v. Commissioner, 92 T.C. 661, 699 (1989).
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