Cole v. Comr., 637 F.3d 767 (7th Cir. 2011)

(court affirms Tax Court decision (T.C. Memo. 2010-31) that taxpayer, a business planning and tax attorney, is liable for fraud penalties for fraudulently understating income by failing to report fees for legal and tax preparation services; taxpayer devised scheme to assign income to entities to conceal true nature of earnings subject to income and self employment tax).