Isn t it a crime to willfully fail to file tax returns?
Yes, but the question is What is willful failure to file? Section 7203 of the IRS Code states that the IRS may prosecute people who willfully do not file tax returns. Congress was very careful to make the aspect of willfulness important for the crime because the tax system is so complicated. In 1991, a fellow named John Cheek took the issue of proper and adequate jury instructions relative to willfulness up to the Supreme Court. The Cheek case is very important because it means that individuals who rely on attorneys and other professionals in making their decisions about this complex tax system are entitled to inform the jury as to the extent of their reliance. It also means that the jury must be instructed to view the defendant s actions subjectively, not objectively. In other words, the juror has to put his own pre-conceived notions aside of whether or not the juror believes everyone must file. The jury has to get inside the defendant s head and try to determine if he really believed
