In the court case make it clear that if you are relying on prior decisions of the Supreme Court, you have a perfect defense for
willfulness. Affidavit work also very effectively.
United States v. Bishop, 412 US 346 - Supreme Court 1973 states:
This longstanding
interpretation of the purpose of the recurring word "willfully" promotes coherence in the group of tax crimes. In our complex tax system, uncertainty often arises even among taxpayers who earnestly wish to follow the law. The Court has said, "It is not the purpose of the law to penalize frank difference of opinion or innocent errors made despite the 361*361 exercise of reasonable care." Spies, 317 U. S., at 496. Degrees of negligence give rise in the tax system to civil penalties. The
requirement of an offense committed "willfully" is not met, therefore, if a taxpayer has relied in good faith on a prior decision of this Court. James v. United States, 366 U. S., at 221-222. Cf. Lambert v. California, 355 U. S. 255 (1957). The Court's consistent interpretation of the word "willfully" to require an element of mens rea implements the pervasive intent of Congress to
construct penalties that separate the purposeful tax violator from the well-meaning, but easily confused, mass of taxpayers.
And
“The United States district court is not a true United States court established under Article III of the Constitution to administer the judicial power of the United States therein conveyed. It is created by virtue of the sovereign congressional faculty, granted under Article IV, § 3, of that instrument, of making all needful rules and regulations respecting the territory belonging to the United States.” Balzac v. Porto Rico, 258 U.S. 298 (1922)
Asking questions with the good faith intentions will always work towards your advantage.
Fraud in the inducement occurs when a person [any civil officer*] tricks [convinces] another person into signing an agreement to one's disadvantage by using fraudulent statements and representations. Because fraud negates the “meeting of the minds” required of a contract, the injured party can seek damages or terminate the contract.
*Civil officer defined: The word “civil,” as regards civil officers, is commonly used to distinguish those officers who are in public service but not of the military. Hence, any officer of the United States who holds his appointment under the national government, whether his duties are executive or judicial, in the highest or lowest departments of the government, with the
exception of officers of the Armed Forces. Black’s Law Dict. 6th Ed, page 1084.
