Adobe InDesign CS3 (5.0)
Tax Lawyer, Vol. 63, No. 2 NOTE 587587NOTEDefining Willfulness: The Role of the Defendant’s Ability to Pay in United States v. EasterdayIn United States v. Easterday,1 the Ninth Circuit affirmed the district court’s refusal to give an “ability to pay” instruction in the criminal tax prosecution of Jack Easterday for “willful failure to pay over employee payroll taxes” in violation of section 7202.2 The affirmation resulted in a thirty-month prison sentence for Easterday.3 The Ninth Circuit held...