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include "actual knowledge of such facts as would put a prudent
person on inquiry as to the existence of the claim." United
States v. Vibradamp Corp., 257 F. Supp. 931, 935 (S.D. Cal.
1966). This knowing disregard of the debt owed the United States
serves to impose liability on a fiduciary. See Leigh v.
Commissioner, 72 T.C. 1105, 1109-1110 (1979); Forehand v.
Commissioner, T.C. Memo. 1993-618.
Petitioner has the burden of proving that Ms. Johnson lacked
knowledge of the taxes. See McCourt v. Commissioner, 15 T.C. 734
(1950). On this record, we hold petitioner is personally liable
as a fiduciary to the extent of $30,000. Mr. Johnson's
outstanding taxes were "a claim of the United States Government”
under 31 U.S.C. section 3713. See Viles v. Commissioner, supra.
Mr. Johnson's estate was insolvent at all times. Ms. Johnson
knew about the taxes owed by Mr. Johnson to the extent of
$30,000. Ms. Johnson should have paid this amount to the
Internal Revenue Service before making each of the five
disbursements.
Most of petitioner's energy on brief is spent trying to
convince us Ms. Johnson did not know about any of the taxes when
she made the disbursements. Petitioner argues that Ms. Johnson
was "estranged" from Mr. Johnson, that they were involved in
contentious and litigious divorce proceedings, that she was a
single parent, and that she generally knew nothing about Mr.
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