Opinion ID: 694116
Heading Depth: 4
Heading Rank: 1

Heading: Willfulness Definition.

Text: 68 Knapp argues that the following willfulness instruction given by the trial court was wrong: 69 An act was done willfully, as that term is used in the preceding instruction [on filing a false form 8300], if a defendant acted voluntarily and intentionally to violate a known legal duty or acted with a bad purpose or evil motive. Negligent conduct is not sufficient to constitute willfulness. (emphasis added). 70 Knapp argues that the highlighted phrase is incorrect. He cites United States v. Powell, 955 F.2d 1206 (9th Cir.1991) purportedly as support. His argument fails. 71 Indeed, the Powell court noted that [a]n instruction on willfulness need not include bad faith or bad purpose. Neither bad purpose nor evil motive is an independent element of a willful failure to file under the statutory requirement to file tax returns, 26 U.S.C. Sec. 7203. 955 F.2d at 1210 (citations omitted). However, the court went on to hold: [t]hus the government may prove willful conduct by establishing either: (1) that the defendant acted with a bad purpose or evil motive, or (2) that the defendant voluntary, intentionally violated a known legal duty. Id. at 1211 (emphasis in original). The court's instruction here tracks Powell verbatim, and, accordingly, we find no error. 72