| http://www.w3.org/ns/prov#value | - In that case we found that the taxpayer's failure to file was fraudulent, stating: Failure to file tax returns, without more, is not proof of fraud; such omission may be consistent with a state of mind other than the intention and expectation of defeating the payment of taxes. *** Failure to file, however, may be considered in connection with other facts in determining whether any deficiency or un
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