ðə fˈækt ðˌæɾə pˈɜːsən ɪndˈuːst ɔːɹ pɚmˈɪɾᵻd ɐ θˈɜːd pˈɑːɹɾi tə pˈeɪ ˈɪŋkʌm tˈæksᵻz ˌɔn hɪz bᵻhˈæf dʌznˌɑːt ɛkskjˈuːs hˌɪm fɹʌm fˈaɪlɪŋ ɐ tˈæks ɹᵻtˈɜːn.
The fact that a person induced or permitted a third party to pay income taxes on his behalf does not excuse him from filing a tax return.