Not to do with taxes apparentlyThere is no hand waving Levy's stupidity, I have done nothing but criticizing him since I have been on this site, but that doesn't mean he gets all the blame for things others do.
The agent and Fonseca should have done the check, that is not Levy's job. He agreed to the deal and so did Fonseca, since the taxes impact Fonseca and not Levy it is Fonseca's job to know that.