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[*55] T.C. at 211;, T.C. Memo. 2011-107, slip op. at 19-20;, T.C. Memo. 2010-49, slip op. at 48-49.

In 2006 petitioner was convicted of structuring transactions in order to avoid cash transaction reporting requirements. The record supports a finding that petitioner engaged in this illegal activity to conceal income from Federal authorities, and we so find. Petitioner's participation in illegal activities is persuasive circumstantial evidence of fraud.

Failure to file tax returns, even over an extended period, does not establish fraud per se. , 75 T.C. at 19. An extended pattern of failing to file tax returns, however, may be persuasive circumstantial evidence of fraud. , 544 F.2d 883, 885 (5th Cir. 1977), T.C. Memo. 1975-368;, T.C. Memo. 2005-112, slip op. at 22. Untimely filing of tax returns also may be persuasive circumstantial evidence of fraud. , 70 T.C. 562, 577-578 (1978),, 621 F.2d 439 (5th Cir. 1980); , T.C. Memo. 2011-45, slip op. at 43.