Tag: Mental Impairment

Is Mental Impairment a Basis to Claim “Non-willful” Behaivor?

By Sanford Millar of MillarLaw A Professional Corporation On Monday, February 22, 2016

The Tax Crimes Handbook of the Office of Chief Counsel, Criminal Tax Division of the Internal Revenue Service defines “Willfulness ” as follows: “[a] Willfulness is defined as the “voluntary, intentional violation of a known legal duty.” Cheek v. United States, 498 U.S. 192, 200-01 (1991); United States v. Pomponio, 429 U.S. 10, 12 (1976); … Continue reading Is Mental Impairment a Basis to Claim “Non-willful” Behaivor?