| Cheek v. United States | |
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| 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 | |
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| 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 |
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| History |
| Arguments |
| People |
| Related topics |
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.