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When the IRS agent attemptedto reach Mr. Bell in Florida, she discovered that the address used on the come back was a mailbox address. Additionally, Mr. Bell owns residential property in Florida. When the IRS agent went to the house, the individual who solved the door did not know anyone by the name of Ron H. Bell. Despite his presence in Atlanta, Mr. Bell insisted that the analysis be located in Florida.
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We conclude that through such activities Mr. Bell attemptedto mislead the IRS. As mentioned previously, on March 13, 1998, Foxworthy submitted a Form 7004 for taxable calendar year 1997. THE PROPER EXECUTION 7004 contains Mr. Graham’s signature on the signature series; however, Mr. Graham did not signal it. In amount, we conclude that, based on the extensive record, respondent has demonstrated by convincing and clear evidence that Mr. Bell fraudulently underpaid his Federal income taxes for the years in issue. As to Foxworthy, respondent concedes the determinations made with respect to Foxworthy when we decide that Foxworthy was Mr. Bell’s alter ego.
As we’ve made the decision above that Foxworthy was Mr. Bell’s alter ego, we are in need of not consider the determinations manufactured in the notice of insufficiency sent to Foxworthy. Based on respondent’s concession, that Foxworthy is held by us is not liable for those determinations. Regarding the fraud penalty determined against Mrs. Bell, we conclude that respondent has failed to obviously and convincingly establish any fraudulent intent by Mrs. Bell.
90 T.C. 1130, 1144 (1988) (a finding of scams based upon circumstance that creates only suspicion will never be sustained). Consequently, we hold that Mrs. Bell is not liable for the fraud penalty. The Bells claim that respondent cannot assess the taxes deficiencies respondent established against them for taxable years 1996 through 1998 because the statutory periods of restrictions have expired.
In the situation of a false or fraudulent return with the objective to evade taxes, the tax may be evaluated at any time. See sec. A deceptive return deprives the taxpayer, and the taxpayers’ partner in the case of a joint return, of the safety of the pub of the statutory amount of limitations for this year.
464 U.S. 386, 396 (1984); Lowy v. Commissioner, 288 F.2d at 520; Vannaman v. Commissioner, 54 T.C. 1018; see also Colestock v. Commissioner, 102 T.C. We have made a decision above that Mr. Bell filed fraudulent income tax returns for every one of the taxable years in issue. Consequently, the period of limitations on assessment for every taxable year in issue remains open as to the Bells.