liability on the wife’s liquidated pension funds. We agree. The agreement provides that the wife receives a special equity in part because of the tax liability she would incur in withdrawing funds from her retirement account. Thus, because the agreement is binding on the husband, the wife is solely responsible for the tax liability arising from the money used to pay for the mortgage ($216,000) because she will receive a special equity in the equitable distribution. Moreover, the husband should not share in the tax liability for the remaining retirement funds ($450,000). Because he has waived his right to the funds, he will not benefit from them, and thus, should not be responsible for the corresponding tax liability. See Pierre-Louis v. Pierre-Louis, 715 So.2d 1073 (Fla. 3d DCA 1998) (<HOLDING>). Accordingly, we reverse and remand for
holding contractor not responsible for use tax where tax exempt entity purchased the materials used holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge holding that responsible person liability under irc  6672 although labeled a penalty was actually a tax liability that could not be discharged in bankruptcy recognizing that the party who primarily benefited from income for taxes that are due and owing should be declared exclusively responsible for the tax liability penalty and interest holding that debt or who failed to file income tax returns and failed to pay tax satisfied  523alcs conduct requirement despite no affirmative conduct to evade taxes