Cheek v. United States

Cheek v. United States
Argued October 3, 1990
Decided January 8, 1991
Full case nameJohn L. Cheek, Petitioner v. United States
Citations498 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
PriorCertiorari 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
MajorityWhite, joined by Rehnquist, Stevens, O'Connor, Kennedy
ConcurrenceScalia
DissentBlackmun, 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

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, who was convicted again during retrial. 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.