In making this determination, however, you must look at all the facts and circumstances in this case. The characterization given to a certain payment by either the defendant or the person making the payment is not conclusive. Rather you, the members of the jury, must make an objective inquiry as to whether a certain payment is a gift. You should look at the terms and substance of any request made by the defendant for the payment. Other nontaxable items such as loans, insurance proceeds, inheritances, etc. may also be identified and defined in the instructions as appropriate to the case.
Good faith is a theory of defense in tax evasion.
Where defendant has presented evidence of good faith, he is entitled to a jury instruction. See Instruction 9.08, infra . Advice of counsel is a form of a good faith theory of defense. See Instruction 9.08 infra . One method of tax evasion, known as a Spies evasion, consists of failure to file a return coupled with an affirmative act of evasion.