Dale H. Malquist v. Commissioner Internal Revenue Service

967 F.2d 588 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Dale H. MALQUIST, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70139. United States Court of Appeals, Ninth Circuit. Submitted May 15, 1992. * Decided June 17, 1992. Before KILKENNY, GOODWIN and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 Dale H. Malquist appeals pro se the tax court's judgment affirming the Internal Revenue Commissioner's determination of tax deficiencies and additions to tax for fraud pursuant to 26 U.S.C. § 6653 (b) for tax years 1978, 1979, and 1980. We affirm. 3 On appeal, Malquist does not dispute the tax court's deficiency determination, but he contends that the tax court erred by finding that he had committed tax fraud for the years at issue. There was abundant evidence of fraud. 4 To support a finding of tax fraud, the government must show that the taxpayer engaged in conduct with the intent to evade taxes that he knew to be owing.…