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Commissioner, 18 F.3d 1521, 1525 (11th Cir. 1994), revg. and
remanding T.C. Memo. 1991-463; Stevens v. Commissioner, 872 F.2d
1499, 1505 (11th Cir. 1989), affg. T.C. Memo. 1988-63).
Respondent argues that petitioner should be regarded as
having had constructive knowledge of the nonpayment by Alimam of
the taxes reflected on petitioner and Alimam’s 1993, 1994, and
1995 joint Federal income tax returns.
Respondent argues that the unpaid taxes contributing to the
bankruptcy filings and the garnishment of petitioner’s wages
should have put petitioner on notice that Alimam would not pay
the taxes for 1993, 1994, and 1995. To the contrary, Alimam
misrepresented to petitioner that the unpaid taxes for years
before 1993 related to tax deficiencies that had been determined
by respondent, which explanation petitioner believed, and which
belief we find reasonable and credible.
Respondent argues that petitioner should be treated as
having had constructive knowledge that the taxes reflected on the
tax returns for 1993, 1994, and 1995 would remain unpaid because
she had a duty of inquiry.
On the particular facts of this case, however, where, among
other things, filed tax returns accurately reflected the correct
tax liabilities, nonpayment of the balances of the taxes shown to
be due on the returns was concealed by Alimam, and petitioner was
not otherwise put on notice of the nonpayment, we will not treat
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