Various circumstances may indicate willfulness. For example, a defendant's pattern of under reporting large amounts of income may give rise to an inference of willfulness. Willfulness may also be inferred from the repeated omission of certain items of income. Failure to supply an accountant or return preparer with accurate and complete information has also been held to be indicative of willfulness. Extensive use of currency and cashier's checks may also be indicative of willfulness.
Good faith is a theory of defense in false return cases.
Where defendant has presented evidence of good faith, he is entitled to a jury instruction. Advice of counsel is a form of a good faith theory of defense. See Instruction 9.08, infra . Notes on Use 1 Insert description of return filed. This statute also applies to statements and other documents.