Courts look for evidence of a genuine belief held in good faith, as opposed to an individual purposefully remaining ignorant of legal duties. Good-faith belief often involves attempts to understand and comply with the law, while willful ignorance includes deliberate actions to avoid learning about legal requirements.
For example: A taxpayer who consults with tax professionals and follows their advice may demonstrate good faith, whereas one who avoids learning about filing requirements, ignoring official notices and legal advice, may display willful ignorance.