Good v. Comr., T.C. Memo. 2012-323

(petitioner claimed he was a minister of a tax-exempt church, and used ministry's bank accounts to pay personal expenses; upon filing no returns for several years, IRS reconstructed income and asserted deficiencies and asserted penalties; court held that petitioner not exempt from tax as minister and that ministry was not a tax-exempt church; petitioner taxable on gain from sale of real estate and had self-employment tax; fraud penalty imposed).