(Back to IRS Introduction)willfully fail to file
This was the charge against Lloyd R. Long. He was able to prove to the jury that he truly believed, based on his study of the Internal Revenue Code, that he was not required to file. This meant that he was not guilty of 'willful failure to file'. This case was a primary reason that the number of people being charged with 'willful failure to file' has dropped dramatically.
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Copyright at Common Law, West El Paso Information Network, 1997