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tax returns. There is no question that petitioner sought to
conceal his receipt of Mrs. Millyard's money because of the
illegal nature of his activities. He knew that the receipt of
the funds violated numerous banking and criminal provisions. The
likelihood that petitioner also had the intent to conceal his
illegal activities to avoid being charged with the nontax crimes
does not negate his intent to evade tax. See Clayton v.
Commissioner, supra at 647-648 (Commissioner need not establish
that tax evasion was the primary motive; it is enough to
demonstrate that tax evasion played a role in the taxpayer's
conduct).
The fact that petitioner concealed his receipt of the funds
from illegal activities from his accountant and return preparer,
Ms. Witt, is relevant to the issue of fraud. See Duffey v.
Commissioner, 91 T.C. 81 (1988); Langworthy v. Commissioner, T.C.
Memo. 1998-218 (taxpayer's failure to be forthcoming with his
return preparer was evidence of fraud). A taxpayer who relies on
others to keep his records and prepare his tax returns may not
withhold information from those persons relative to taxable
events and then escape criminal responsibility for the resulting
false returns. See United States v. O'Keefe, 825 F.2d 314, 318
(11th Cir. 1987); United States v. Garavaglia, 566 F.2d 1056 (6th
Cir. 1977). In preparing petitioners' income tax returns for
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