Jeremy H. Temkin Establishing a 'Cheek' Defense Through Expert Testimony
In 'Cheek v. United States,' the Supreme Court established the government's burden of proof to show that a defendant acted "willfully" in order to obtain a conviction on criminal tax charges. In this column Tax Litigation Issues, Jeremy H. Temkin analyzes recent circuit court decisions rejecting claims that defendants were improperly deprived of their ability to present a 'Cheek' defense through expert testimony.
September 15, 2021 at 12:00 PM
9 minute read
To obtain a conviction on criminal tax charges, the government must prove the defendant acted "willfully." In Cheek v. United States, 498 U.S. 192 (1991), the Supreme Court held that to satisfy this burden the government must "prove that the law imposed a duty on the defendant, that the defendant knew of this duty, and that he voluntarily and intentionally violated that duty." Over the past 30 years, defendants have sought to negate the government's evidence of willfulness both through their own testimony and by presenting other evidence that they held a good faith belief that their conduct was lawful.
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