Document: 498 U.S. 192 111 S.Ct. 604 112 L.Ed.2d 617 John L. CHEEK, Petitioner,v.UNITED STATES. No. 89-658. Argued Oct. 3, 1990. Decided Jan. 8, 1991. Syllabus Petitioner Cheek was charged with six counts of willfully failing to file a federal income tax return in violation § 7203 the Internal Revenue Code (Code) and three attempting evade his taxes 7201. Although admitting that he had not filed returns, testified acted because sincerely believed, based on indoctrination by group believing system is unconstitutional own study, laws were being unconstitutionally enforced actions lawful. In instructing jury, court stated an honest but unreasonable belief defense does negate willfulness, Cheek's beliefs wages are taxpayer within meaning objectively reasonable. It also instructed jury person's opinion violate constitutional rights constitute good-faith misunderstanding law. convicted, Court Appeals affirmed. Held: 1. A law or one violating negates whether claimed Statutory which protects average citizen from prosecution for innocent mistakes made due complexity laws, United States v. Murdock, 290 389, 54 223, 78 L.Ed. 381, voluntary, intentional known legal duty. Pomponio, 429 10, 97 22, 50 12. Thus, if credited assertion truly believed did treat as income, Government would have carried its burden prove however might deem such belief. Characterizing transforms what normally factual inquiry into one, thus preventing considering it. And forbidding consider evidence willfulness raise serious question under Sixth Amendment's trial provision, this interpretation statute avoids. Of course, deciding credit claim, free any admissible showing knowledge duties. Pp. 199-204. 2. proper instruct claim unconstitutional, since defendant's views about statutes' validity irrelevant issue should be heard jury. Unlike claims Murdock-Pomponio line cases, provisions do arise caused Code's complexity. Rather, they reveal full at studied conclusion those invalid unenforceable. Congress could contemplated taxpayer, without risking criminal prosecution, ignore duties refuse utilize mechanisms provided present invalidity courts abide their decisions. pay tax, refund, and, denied, courts. Also, paying challenged deficiencies Tax Court. 204-207. 882 F.2d 1263, (CA7 1989) vacated remanded. WHITE, J., delivered Court, REHNQUIST, C.J., STEVENS, O'CONNOR, KENNEDY, JJ., joined. SCALIA, concurring judgment, post, p. ----. BLACKMUN, dissenting opinion, MARSHALL, joined, SOUTER, took no part consideration decision case. William R. Coulson, Chicago, Ill., petitioner. Edwin S. Kneedler, Washington, D.C., respondent. Justice WHITE 1 Title 26, 7201 provides person "who attempts manner defeat imposed title payment thereof" shall guilty felony. Under 26 U.S.C. 7203, "[a]ny required . regulations authority thereof make who fails return" misdemeanor. This case turns word "willfully" used §§ 7203. 2 * has been pilot American Airlines 1973. He returns through 1979 thereafter ceased returns.1 increasing number withholding allowances—eventually claiming 60 allowances mid-1980—and years 1981 1984 indicated W-4 forms exempt taxes. 1983, petitioner unsuccessfully sought refund all withheld employer 1982. Petitioner's during period times far exceeded minimum necessary trigger statutory filing requirement. 3 As result activities, indicted 10 violations 1980, 1981, 1983 1986, further years, substantially less than amount owed numerous status forms.2 The offenses specific intent crimes require defendant willfully. 4 At trial, established between 1982 involved least four civil cases various aspects system.3 plaintiffs informed many arguments, including taxpayers Sixteenth Amendment authorize imposition individuals, unenforceable, frivolous repeatedly rejected During time period, attended two trials persons offenses. addition, there 1980 attorney advised income.4 5 represented himself defense. admitted personal question. early 1978, begun attending seminars sponsored by, following advice of, believes, among other things, unconstitutional. Some speakers these meetings lawyers purported give professional opinions laws. produced letter stating salaries only gain profit. that, received 1980-1986 therefore argued conviction charged. 6 course instructions, "willfulness" must voluntary duty, proved mistake, ignorance, negligence. reasonable mere disagreement not. described system5 it found "honestly reasonably returns," App. 81, verdict returned. 7 After several hours deliberation, sent note judge part: 8 " 'We basic some us Mr. honestly & 9 'Page 32 [the relevant instruction] discusses good faith disagreement. Is additional clarification you can point?' Id., 85. 11 District Judge responded supplemental instruction containing statements: 12 "[A] Furthermore, government's collection systems policies law." 86. 13 end first day out another saying still reach '[w]e divided tax.' 87. When resumed deliberations, gave instruction. "[a]n willfulness," id., 88, "[a]dvice research resulting privately employed cannot serve basis defense." Ibid. "[p]ersistent refusal acknowledge Approximately later, returned finding counts.6 14 appealed convictions, arguing erred Seventh Circuit contention affirmed convictions. 1263 (1989). prior clear reasonable; Circuit, even actual ignorance unless itself See, e.g., Buckner, 830 102 (1987). case, noted specified beliefs, reasonable.7 Because Circuit's statutes conflicts decisions Courts Appeals, see, Whiteside, 810 1306, 1310-1311 (CA5 1987); Phillips, 775 262, 263-264 (CA10 1985); Aitken, 755 188, 191-193 (CA1 1985), we granted certiorari, 493 1068, 110 1108, 107 1016 (1990). II 15 general rule mistake deeply rooted system. Smith, Wheat. 153, 182, 57 (1820) (Livingston, dissenting); Barlow States, Pet. 404, 411, 728 (1833); Reynolds 98 145, 167, 25 244 (1879); Shevlin-Carpenter Co. Minnesota, 218 57, 68, 30 663, 666, 930 (1910); Lambert California, 355 225, 228, 240, 242, 228 (1957); Liparota 471 419, 441, 105 2084, 2096, 85 434 (1985) (WHITE, O. Holmes, Common Law 47-48 (1881). Based notion definite knowable, common presumed every knew common-law applied construing statutes. International Minerals Chemical Corp., 402 558, 91 1697, 29 178 (1971); Hamling 418 87, 119-124, 94 2887, 2808-2911, 41 590 (1974); Boyce Motor Lines, Inc. 342 337, 72 329, 96 367 (1952). 16 proliferation sometimes difficult know comprehend extent obligations accordingly softened impact presumption making element certain almost ago interpreted term carving exception traditional rule. special treatment largely 381 (1933), recognized that: 17 "Congress intend person, reason bona fide liability duty return, adequacy records maintained, become failure measure up prescribed standard conduct." 396, S.Ct., 226. 18 held entitled respect generally mean "an act done bad purpose," 394, evil motive," 395, 225. 19 Subsequent refined proposition. Bishop, 412 346, 93 2008, 36 941 (1973), connoting "a duty," 360, 2017, so reference "bad intent" language Murdock. Still (1976) (per curiam ), addressed situation defendants false returns. given similar set forth Bishop. '[g]ood motive alone never where omitted crime.' 11, 23. convicted reversed, concluding latter improper purpose motive. 20 We reversed "the incorrectly assumed 'evil motive' supra, cases," ibid., "requires proof duty." 12, considered recognized, context simply means concluded after unnecessary." 13, 24. Taken together, Bishop Pomponio conclusively establish requirement "voluntary, III 21 accepts definition Brief 5, n. 4, 36; Reply 6-7, asserts Court's instructions Appeals' departed definition. particular, challenges ruling law, agree respect. A. 22 Willfulness, construed our requires defendant, voluntarily intentionally violated deal purportedly provision regulation accused violating, invalid. proves pertinent more, satisfied component But carrying negating aware imposes upon him yet ignorant it, misunderstand believe exist. end, whether, evidence, issue, true credits submission, 23 asserted purport him, source awareness regulations, rejecting authoritative rulings Service, contents accompanying plain income.8 24 disagree possibly Government's purporting show issue. Knowledge characteristically questions factfinder, particular prevent exclude having relevance probative value willfulness; contrary sense, let impossible, irrational provision. Cf. Francis Franklin, 307, 1965, 344 (1985); Sandstrom Montana, 442 510, 99 2450, 61 39 (1979); Morissette 246, 288 ground possible, interprets congressional enactments avoid raising questions. Edward J. DeBartolo Corp. Florida Gulf Coast Building Construction Trades Council, 485 568, 575, 108 1392, 1397, 645 (1988); Crowell Benson, 285 62, 30, 52 285, 296, 76 598 (1932); Public Citizen Department Justice, 491 440, 465-466, 109 2558, 2572-2573, 377 error disregard understanding taxable incredible misunderstandings be. more are, likely will them nothing simple find proving knowledge. B acquitted legally impose aware.9 Such submission unsound, arguments frivolous, surely support position. Those "our complex system, uncertainty often arises earnestly wish follow law," '[i]t penalize frank difference errors despite exercise care.' 360-361, 2017-2018, (1973) (quoting Spies 317 492, 496, 63 364, 367, 87 (1943)). 27 Claims code submissions different order.10 They Code. conclusion, wrong, Thus paid constitutionally tax. 28 There doubt Cheek, year year, require, invalidity, otherwise, See 7422. 6213, right appeal higher unsuccessful. 7482(a)(1). neither when unwilling accept outcome. see position very adjudicated, like contexts, comply placed take risk wrong. hold this, need proper. For purpose, makes substance. However, petitioner's determining willfully.11 IV reasons above, judgment vacated, remanded proceedings consistent opinion. 31 ordered. SOUTER 33 judgment. 34 I concur consistently owing "willful." join test directs apply remand. 35 acknowledges, 1930's 1970's requiring purpose" "evil motive" "intentional[ly] violat[ing] 23, (1976); 394-395, 225-226, (1933). seems me today's squarely reverses long-established constructionwhen says erroneous unconstitutionality quite impossible say believes represents "known Marbury Madison, Cranch 137, 177-178, (1803). facts involve reliance Constitution ignoring otherwise duty" statutes, new applies regulation, assessment. These situations well meet opinion's crucial "reveal[ing] unenforceable," ante, 205-206. is, moreover, rational "willful" requirement, explicitly order. works revolution past practice, subjecting penalties Treasury Regulations view Code, Rulings IRS auditor pronouncements Rulings. already considerable incentive careful official liability, contains event 6651, 6653. To addition misinterpretation body startling innovation indeed. 37 understand how derive lonesome proposition nonexistence textual prohibition excuses (i.e., nonexistence) One may say, refers consciousness unlawful. Surety New York Sullivan, 605, 606 (CA2 1925) (L. Hand, J.); cf. 563-565, 1700-1702, (1971). Or alternatively, said until today both illegality. text exists, binding, i.e., valid Perhaps sense (though field complicated it), describe it—and ours write. 38 abandons longstanding precedent expect contours text, strongly suspect policy matter, whom MARSHALL joins, dissenting. 40 concerned laws," 200, most elementary aspect: wage earner income? acknowledges applicable 'voluntary,intentional duty.' Ante, 201. (1976). That so, incomprehensible how, day, 70 institution passage Income Act 1913, Stat. 166, competent mentality assert charges receives labor irrespective cult advises gullible resist collections. passing all, licensed major commercial airlines; presumably intellectual competence. 42 lends further, rather less, protection adds hurdle overcome. grateful protection, opposed 43 today, fear, encourage cling hope convincing sincerity. If ensues, gone beyond limits sense. 44 While enunciated affirm dissent. entire 1982, 287 count presenting agency knowing fraudulent. March employee company sued challenge April Service (IRS) asserting purposes related claims. others action against Commissioner Federal Amendment. Finally, 1985 seeking refunded 1984. allowed, brought suit taking property income. dismissing costs attorneys fees $1,500 sanction Rule $10,000. agreed reduced $5,000, bringing appeal. Fifth Amendment, constitutionality suing withheld, putting "at prosecution." "The states interpretations Constitution, opinions, materials reviewed. introduced contain references quotations sources. "He relied charged, forms, refunds moneys withheld." 75-76. "Among contends private employer, Airlines, [sic ] laws." 81. signed jurors although guilty, wanted express notes individual complaint narrow hard expression constraints 90. expressed cause though unreasonable. stated, 1268-1269, 1989), follows: "For record, stock protester movement, been, nor ever be, 'objectively reasonable' circuit: "(1) sixteenth amendment constitution improperly ratified came being; "(2) generally; "(3) violates takings clause fifth amendment; "(4) unconstitutional; "(5) subject laws; "(6) privilege self-incrimination; "(7) Reserve Notes cash "Miller 868 236, 239-41 (7th Cir.1989); 102; Dube, 820 886, 891 Cir.1987); Coleman Comm'r, 791 70-71 Cir.1986); Moore, 627 833. list increase time." recognizes "defendant knows disagrees defense," law] 'know' lacks willfulness." 29, 13. Petitioner, states: "We way suggesting anyone else immune it." Tr. Oral Arg. 9, 15, 17. opening reply briefs oral argument, address 13; 12; 6, however, "[i]t my unconstitutionally." 60. counsel advising 'Finally Congress' power comes Article I, Section Clause [latter], 2, authorized salaries, profit." 57. asked portion [of transcript] wherein 1704, later argument observed "personal smacks existing 5. opined: "If known—law [sic] submit defense, really determination am "However, told lawyer accountant erroneously it's don't then got little situation. case." 6. Given posture perceive significance willfulness. discussed Murdock summoned appear before revenue agent examination. Questions put refused answer fear self-incrimination state refusing testimony supply information reversal Murdock's conviction, holding directing good-faith, privileged him. grounded answer, procedures entertain resolve. contrast, argues applying objective reasonableness First, Fifth, Amendments Constitution. Since invalidated grounds, submissions.

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