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Revenue Service. Mr. Rowe could not remember who received the
notices of deficiency, and he could not remember discussing or
giving petitioner copies of them. However, Mr. Rowe testified
that he, not petitioner, would have opened up any correspondence
from the Internal Revenue Service. Mr. Danley testified that
when petitioners where audited, he never spoke to petitioner
about the audit. At trial, the revenue agent assigned to the
examination of petitioners’ 1987, 1988, and 1989 tax returns,
testified that he did not talk with petitioner during the
examination. Moreover, he did not recognize petitioner in the
courtroom at trial.28 The revenue agent assigned to the
examination of petitioners’ 1990 tax return testified that he had
never met petitioner.29
Petitioner testified that she did not sign the tax returns
under duress. However, petitioner did testify that Mr. Rowe
28The revenue agent originally testified that he had met
petitioner when he issued a summons because he personally went to
petitioners’ home and gave copies of the notice to the woman who
answered the door. However, the revenue agent then testified
that he had assumed petitioner was the woman who answered the
door but that petitioner was presently “not the least bit
familiar to me”.
29There is other evidence in the record to support
petitioner’s claims that Mr. Rowe did not keep her informed about
their financial affairs. For example, petitioner and John
Albers, the police officer who arrested Mr. Rowe in 1989 in
connection with the embezzlement charges related to Mr. Rowe’s
employment at the Central Florida Dental Association, both
testified that petitioner was not aware that Mr. Rowe was
arrested for embezzlement until she read about it in the
newspaper.
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