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9315292.1
GOVERNMENT PROPOSED JURY INST. NO. Misc-77
Good Faith Belief of Accused
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To establish a violation of (26 U.S.C. 7201, 7202, 7203, 7206), as charged in Count(s)
____ of the indictment, the government must prove beyond a reasonable doubt that the
defendant acted willfully. “Willfully” means a voluntary and intentional violation of a
known legal duty. The defendant’s conduct was not willful if he [she] acted through
negligence -- even gross negligence -- mistake, or accident, or due to a good-faith belief
or misunderstanding as to the law. Defendant claims that he [she] acted in good faith.
[JI-149] A good faith belief is one that is honestly and genuinely held.
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In determining
whether the defendant held a good faith belief, you are to determine what the defendant
in fact believed, not what a reasonable person should have believed. When determining
whether an asserted belief of the defendant was actually or genuinely held, you may also
consider the reasonableness of the claimed belief. Note, however, that in considering the
defendant's asserted good-faith misunderstanding or belief, you must make your decision
based upon what the evidence established that the defendant actually believed and not
upon what you (or someone else) believe or think the defendant ought to believe. The test
you must apply is whether the defendant himself [herself] actually believed in good faith
that he [she] had [reported and paid the entire tax due under the Internal Revenue Code]
[complied with all of the obligations under the Internal Revenue Code]. If the defendant
actually had that belief [those beliefs], a finding that his belief[s] is [are] unreasonable is
not a basis for finding that the defendant lacked good faith.
I instruct you that a defendant who knows what the law requires and who merely
disagrees with the law and chooses not to follow it does not present a good faith defense.
It is the duty of all persons to obey the law whether or not they agree with it. Also, a
person's claim that the tax laws violate his [her] constitutional rights does not constitute a
good faith misunderstanding of the law and does not negate willfulness. [Furthermore, a
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CAUTION: Do not propose this instruction in cases involving only charges in which willfulness is not an
element of the crime, such as 18 U.S.C. §§ 286, 287, 371 (conspiracy, defraud clause), 1001, and 26 U.S.C.
§ 7212. However, where knowledge of falsity or fraudulence is an element of an offense and falsity or
fraudulence turns on the law, a mistake of law may negate knowledge, and therefore an instruction
regarding a good faith misunderstanding of the law or belief as to the law may be appropriate. See, e.g.,
United States v. Nash, 175 F.3d 429, 436-37 (6th Cir. 1999).
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This instruction is for use in cases where a defendant asserts a good faith misunderstanding of the law.
The instruction should be modified for use in cases where a defendant claims that he [she] does not know
the requirements of the law.