Opinion ID: 836172
Heading Depth: 1
Heading Rank: 6

Heading: ABA Standards at 36.

Text: B. Mental State The ABA Standards recognize three mental states: intentional, knowing, and negligent. A lawyer acts intentionally by acting with the conscious objective or purpose of accomplishing a particular result. A lawyer acts knowingly by being consciously aware of the nature or attendant circumstances of the conduct, but not having a conscious objective to accomplish a particular result. A lawyer acts negligently by failing to heed a substantial risk that circumstances exist or that a result will follow, which failure is a deviation from the standard of care that a reasonable lawyer would exercise in the situation. ABA Standards at 7. In this case, the accused's mental state in violating 26 U.S.C. § 7203 was intentional. The accused was aware of his legal duty to file tax returns at the time required by law, and he repeatedly failed to do so. That the accused intended to file his tax returns at some later time does not mean that he did not act intentionally when he failed to file his returns in a timely manner.