8th Cir. Model Jury Instr. (Criminal) 9.08B

One of the issues in this case is whether the defendant acted in good faith. Good faith is a complete defense to the crime of [attempting to evade and defeat any tax] [failing to [collect] [account truthfully for] [or] [pay over] an employment tax] [failing to file the required tax return on or before the time required by law] [making and subscribing to a false tax return], if the defendant did not act willfully, which is an element of the charge.1 The essence of the good-faith defense is that one who acts with honest intentions cannot be convicted of a crime requiring proof that the defendant acted willfully, that is, voluntarily and intentionally violating a known legal duty.2

The phrase “good faith” includes, among other things, an opinion or belief that is honestly held - - even if the opinion is in error or the belief is mistaken - - and the intent to perform all lawful obligations.3 Proof of willfulness requires more than proof that a defendant only misunderstood the requirements of the law, made a mistake in judgment, or was careless.4 [For example, if a person in good faith believes that an income tax return, as prepared by [him] [her], truthfully reports the taxable income and allowable deductions of the taxpayer under the Internal Revenue laws, that person cannot be guilty of willfully making and subscribing to a false tax return.5] [For example, if a person in good faith believes that [he] [she] is not required to file an income tax return, then that person cannot be guilty of willfully failing to file a tax return.6]

Mere disagreement with the law in and of itself, however, does not constitute a good- faith misunderstanding of the requirements of the law. That is because it is the duty of all persons to obey the law whether or not they agree with it.7 A person’s belief that the tax laws violate [his] [her] constitutional rights does not constitute a good-faith misunderstanding of the requirements of the law. Also, a person’s disagreement with the government’s monetary system and policies does not constitute a good-faith misunderstanding of the requirements of the law.8

It is for you to decide whether the defendant acted in good faith - - that is, whether [he] [she] sincerely misunderstood the requirements of the law - - or whether the defendant knew the requirements of the law and chose not to comply with those requirements.9 The [government] [prosecution] has the burden of proving beyond a reasonable doubt that the defendant acted willfully.10 Evidence that the defendant acted in good faith may be considered by you, together with all the other evidence, in determining whether or not [he] [she] acted willfully.11