Cheek v. United States

Cheek v. United States
Supreme Court of the United States
Argued October 3, 1990 Decided January 8, 1991
Full case name	John L. Cheek, Petitioner v. United States
Citations	498 U.S. 192 (more) 111 S. Ct. 604; 112 L. Ed. 2d 617; 1991 U.S. LEXIS 348; 59 U.S.L.W. 4049; 91-1 U.S. Tax Cas. (CCH) ¶ 50,012; 67 A.F.T.R.2d (RIA) 344; 91 Cal. Daily Op. Service 305; 91 Daily Journal DAR 371
Case history
Prior	Certiorari to the United States Court of Appeals for the Seventh Circuit
Holding
(1) A genuine, good faith belief that one is not violating the Federal tax law based on a misunderstanding caused by the complexity of the tax law is a defense to a charge of "willfulness", even though that belief is irrational or unreasonable; (2) a belief that the Federal income tax is invalid or unconstitutional is not a misunderstanding caused by the complexity of the tax law, and is not a defense to a charge of "willfulness", even if that belief is genuine and is held in good faith.
Court membership
Chief Justice William Rehnquist Associate Justices Byron White · Thurgood Marshall Harry Blackmun · John P. Stevens Sandra Day O'Connor · Antonin Scalia Anthony Kennedy · David Souter
Case opinions
Majority	White, joined by Rehnquist, Stevens, O'Connor, Kennedy
Concurrence	Scalia
Dissent	Blackmun, joined by Marshall
Souter took no part in the consideration or decision of the case.
Laws applied
Title 26, § 7201 of the United States Code

Part of the Taxation in the United States series
Tax protest in the United States
History
Arguments
Constitutional 16th Amendment Statutory Administrative Conspiracy
People
Arthur Porth Robert Clarkson Vivien Kellems Irwin Schiff William J. Benson Wayne C. Bentson Tom Cryer Richard Michael Simkanin Eddie Ray Kahn
Related topics
America: Freedom to Fascism The Law that Never Was Cheek v. United States Titles of Nobility Amendment Tax noncompliance Tax resistance Tax resistance in the United States Christian Patriot movement Posse Comitatus Sovereign citizen movement Tea Party movement
v t e

Cheek v. United States, 498 U.S. 192 (1991), was a United States Supreme Court case in which the Court reversed the conviction of John L. Cheek, a tax protester, for willful failure to file tax returns and tax evasion. The Court held that an actual good-faith belief that one is not violating the tax law, based on a misunderstanding caused by the complexity of the tax law, negates willfulness, even if that belief is irrational or unreasonable. The Court also ruled that an actual belief that the tax law is invalid or unconstitutional is not a good faith belief based on a misunderstanding caused by the complexity of the tax law, and is not a defense.