The taxpayers relied on charitable receipts which showed donations amounting to approximately 25% of their annual income, and which had been obtained from a tax planner who had subsequently been convicted for selling fraudulent charitable receipts to taxpayers. Paris J. found that the taxpayers had made misrepresentations on their returns, and reassessment beyond the normal period was justified.
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implausibly large charitable receipts
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Drupal 7 entity type
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334552
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