Mark N. and Marla R. Kantor - Page 20

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            Filing tax returns and paying taxes was the last thing on their                           
            minds.  Mark's disregard for the consequences of his actions was                          
            grossly negligent, and may even have been willful, but it does                            
            not evidence any attempt to mislead, conceal, or otherwise                                
            prevent payment of taxes owed.  Webb v. Commissioner, 394 F.2d at                         
            377.                                                                                      
                  Respondent would also have us hold that petitioners' use of                         
            multiple bank accounts and extensive use of checks written to                             
            cash was a continued effort to conceal income.  Petitioners                               
            openly conducted their affairs and concealed nothing, as attested                         
            by the wealth of minutiae in the record that respondent gathered.                         
            The sources of their funds were known and easy to trace:  Mark's                          
            salary and bonuses earned during the tax years in question, from                          
            which substantial amounts of tax had been withheld and W-2 Forms                          
            issued by his employers as required by law.  Secs. 3101, 3402,                            
            6051; cf. Stoltzfus v. United States, 398 F.2d 1002, 1005 (3d                             
            Cir. 1968) (self-employed taxpayer who failed to file his tax                             
            returns for 16 years, knew that he owed taxes in those years,                             
            also did not make any payments of estimated tax during this                               
            period, and further delayed filing returns out of fear of                                 
            prosecution, was denied refund for additions to tax due to                                
            fraud).  Mark's behavior did not contain the critical element of                          
            deceit or concealment that the actions of the taxpayer in                                 
            Stoltzfus v. United States, supra, displayed.  Mark did nothing                           
            to prevent taxes from being withheld.  Cf. Weber v. Commissioner,                         




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