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conceal income during 2002, and he filed his 2002 return
approximately 22 months late. For these reasons, we hold that
petitioner is liable for a penalty under section 6663 with
respect to the portion of the underpayment attributable to
unreported income of $14,141 for the year 2002.
2003
Respondent determined that petitioner is liable for a
fraudulent failure to file addition to tax for the year 2003. We
consider the same factors under section 6651(f) that are
considered in imposing the fraud penalty under section 6663.
Clayton v. Commissioner, 102 T.C. at 653. In addition to the
factors indicating fraud for the years 2001 and 2002 listed
above, we note that respondent began examination of petitioner’s
tax liabilities as early as January 2004, before a return for the
year 2003 was due. Still, petitioner failed to file a return for
the year 2003. It was deemed admitted that petitioner Raymond E.
Vogt fraudulently, intentionally, knowingly, and willfully
underpaid income tax for 2003 in the amount of $23,585. It was
further admitted that petitioner’s failure to file a Federal
income tax return for the year 2003 was fraudulent with intent to
evade tax. For these reasons, we hold that petitioner is liable
for a fraudulent failure to file penalty under section 6651(f)
for 2003.
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