Tax Protester Statutory Arguments - Arguing The Law in Court

Arguing The Law in Court

One contention by some tax protesters is that a taxpayer should be allowed to introduce, as evidence in court, copies of statutes, cases or other materials to persuade the jury about what the law is. Courts do not allow this procedure as, under the U.S. legal system, the general rule is that neither side in a civil or criminal case is allowed to try to prove to the jury what the law is. For example, in a murder case the defendant is not allowed to persuade the jury that there is no law against murder, or to try to interpret the law for the jury. Likewise, the prosecution is not allowed to do this. Instead, disagreements about what the law is are argued by both sides before the judge, who then makes a ruling. Prior to jury deliberations, the judge instructs the jury on the law. Examples of applications of this rule in tax controversies are United States v. Ambort, United States v. Bonneau, and United States v. Willie.

In a criminal tax case, a taxpayer is allowed to present evidence about what the taxpayer believes the law to be—but only in an attempt to demonstrate, as a defense, an actual good faith belief based on a misunderstanding caused by the complexity of the tax law, not to try to persuade the jury that the taxpayer's belief is correct. An actual good faith belief based on a misunderstanding caused by the complexity of the tax law negates the "willfulness" requirement for a conviction (see Cheek v. United States).