Easterday and the 'Inability to Pay' Defense for Tax Crimes

6 Pages Posted: 22 Oct 2011

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: October, 20 2011

Abstract

This report concerns federal tax crimes involving willful failure to pay. There has been controversy for decades about whether and when the taxpayer-defendant's financial inability to pay the taxes may defeat conviction. The most recent judicial utterance on this question is the Easterday case in which a divided panel of the Ninth Circuit rejected the defense.

This report explores the controversy over the financial inability defense, and it traces the development of the willfulness element of tax crimes. The report concludes that, notwithstanding Easterday, the defense should remain viable in the right circumstances.

Suggested Citation

Johnson, Steve R., Easterday and the 'Inability to Pay' Defense for Tax Crimes (October, 20 2011). Tax Notes, Vol. 124, p. 787, 2009, FSU College of Law, Public Law Research Paper, Available at SSRN: https://ssrn.com/abstract=1947026

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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