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[*43] underpayment shall be treated as attributable to fraud unless the taxpayer shows by a preponderance of the evidence that a part was not so attributable. See id. A. Underpayment of Tax In the notice of deficiency respondent determined that petitioner underpaid her Federal income tax by $111,959, $192,763, $191,334, $153,432, $153,300, $135,442, $265,445, $297,353, and $146,487 for 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, and 2006, respectively. As discussed supra pp. 38-39, we find that petitioner had unreported income equal to 50% of the net profit attributable to CSE, 50% of the income attributable to deposits into joint accounts, and 100% of the income attributable to deposits into her personal account. Accordingly respondent has proven by clear and convincing evidence that petitioner underpaid her Federal income tax for the years at issue. B. Fraudulent Intent 1. Introduction If fraud is determined for multiple taxable years, the Commissioner’s burden “applies separately for each of the years.” Temple v. Commissioner, T.C. Memo. 2000-337, slip op. at 24-25, aff’d, 62 Fed. Appx. 605 (6th Cir. 2003). The Commissioner satisfies this burden by showing that “the taxpayer intended to