Tax Protester Arguments - Belief About The Law As A Defense in Criminal Cases

Belief About The Law As A Defense in Criminal Cases

In criminal cases, the law distinguishes between beliefs about constitutionality of the tax law from other beliefs about the tax law:

A defendant's good-faith belief that he is not required to file a tax return is a valid defense to the element of willfulness, and the belief need not be reasonable if actually held in good faith. It is not, however, within the prerogative of the taxpayer to make a personalized finding of constitutionality. Thus, a good-faith belief that the tax laws are unconstitutional does not constitute a good-faith defense....

See also Cheek v. United States.

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