First, he would be considered to have reason to know of M's income because he knew of the source or activity generating it (in fact, he helped M account for the income in prior years).
(Actual knowledge would be an extremely strong factor against granting equitable relief.) A does have reason to know of the income but this does not disqualify A's eligibility for relief (as with traditional relief), because it is only one negative factor to be considered along with all other factors.
Dobson added, "When you know of
some of the things that I know--that I probably shouldn't know--that take me in this direction, you'll know why I've said with fear and trepidation ...
The court rejected her primary argument, concluding she, in fact, did know of the omission (as she had signed the 1995 letter).
A taxpayer is deemed to have knowledge of an omission if a reasonably prudent person could be expected to know of it.
'Do you know anyone who may be interested in what I have to offer?' 'Do you know of
companies that would have an interest in my skill set?' 'Do you know any recruiters I can speak with?' 'Do you know anyone who knows lots of people?' (The latter question is a last resort, but can be useful because it helps you identify extraverts who may know just the people you would like to meet.) Notice that these questions avoid asking for jobs, because most people may not necessarily know of
"In this particular case, I just don't know of
any nice geometric interpretation of what's going on," Odlyzko says.
In the deposition Bantle testified that he didn't know of
a statement by the National Cancer Advisory Board in February 1985 that "there is sufficient evidence for a cause-and-effect relationship between smokeless-tobacco use and human cancer.' He said that "I have not heard of' the International Agency for Research on Cancer, which is funded by the World Health Organization, and which, in September 1985, found "sufficient evidence that oral use of snuff .
And I got this telephone call from the doctor, saying that his [blood] pressure had continued to drop, but they would keep giving him medicine to bring it back up, he said, "But we have given him the last thing that we know of
," he said, "and if it drops this time, there's nothing more that we can do." So I knew when I went there that he was dying.
* Deficiency cases, in which the requesting spouse did not know and had no reason to know of
the item giving rise to the deficiency.
I don't know of
an way to develop this sense except by developing a habit of regular quiet prayer."
* The innocent spouse must establish that, in signing the return, he or she did not know of
, and had no reason to know of
, the omission.
The requesting spouse established that at the time that the return was signed, he had no knowledge or reason to know of
a tax understatement;
He was unable to ask his master because his master "deemed all such inquiries on the part of a slave improper and impertinent, and evidence of a restless spirit." In fact, he continues, "the larger part of the slaves know as little of their ages as horses know of
theirs, and it is the wish of most masters within my knowledge to keep their slaves thus ignorant" (47).
In Stevens, the Eleventh Circuit listed four criteria, based on numerous prior cases, to determine whether a spouse had reason to know of
the substantial understatement: (1) level of education, (2) involvement in the family's finances, (3) presence of expenditures that appear lavish or unusual when compared to the family's past level of income, standard of living and spending patterns; and (4) the culpable spouse's evasiveness and deceit concerning the family finances.(16)