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Tuesday, February 25, 2003


Executive investment banker Lawrence Robert Clifton-Bligh did not feel the need to hire a professional representative in his case worth over a quarter million dollars in taxes and penalties. How hard can tax law be for a man like Mr. Clifton-Bligh?

* The only evidence he presented for losses of about $125,000 in a partnership were the testimonies for himself and a partner who did not make the deal with Mr. Clifton-Bligh and did not have personal knowledge of where the money came from and did not testify as to whether the partnership went bankrupt.

* He relied on his own testimony to document $50,000 in losses from his wife�s stamp business.

* He relied on his own testimony to document $5,000 in losses from �C Films�.

* He testified that he was not able to verify the $25,000 he lost in an international trading company.

* He submitted 6 pages of a 13 page fax from Lloyd�s of London that failed to establishes losses sustained as an underwriter.

* He failed to present evidence on several other matters, which Tax Court then considered conceded.

* He submitted documentation after the trial, which Tax Court ignored.

He lost. The decision was 7 pages long. Nut-case tax protestors usually get about 11.

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