Tax Law

Recent Posts

Is It the Defendant's Burden to Prove Good Faith As a Defense to Willfulness?
Posted on 13 Aug 2013 by Jack Townsend

Willulness is the express statutory requirement for most tax crimes. (Some alternative formulation approaching if not equaling willfulness is required for the tax related crimes, such as tax obstruction or conspiracy; but I focus here on a crime that... Read More

Court of Appeals Rejects Arguments that Instructions on Willfulness and Good Faith Were Reversible Error
Posted on 14 Aug 2014 by Jack Townsend

In United States v. Basile , 2014 U.S. App. 12388 (3d Cir. 2014), here , the defendants, husband and wife, chiropractors, engaged an asset protection firm who put them into offshore entities and bank accounts to avoid tax. The defendants took other actions... Read More

The Willfulness Element of Most Tax Crimes Not Present in All Tax Crimes
Posted on 10 Sep 2013 by Jack Townsend

Practitioners and students of tax crimes know that most of the commonly charged tax crimes have an element of willfulness which the Supreme Court interpreted in Cheek to mean a voluntary intentional violation of a known legal duty. In other words, conviction... Read More