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Roth became a commercial airline pilot. Mr. Roth and his wife
filed joint Federal income tax returns for 1965 through 1981. In
1982, Mr. Roth purchased Mr. Schiff’s book. At the time, Mr.
Roth knew that Mr. Schiff had been convicted of a tax crime. In
1982, 1983, and 1985, Mr. Roth filed false Forms W-4 with his
employers wherein he claimed exempt status. In 1983, Mrs. Roth
filed a false Form W-4 with her employer. Mr. and Mrs. Roth did
not file tax returns for 1982 through 1985. We placed no weight
on Mr. Roth’s claimed reliance on Mr. Schiff’s book, rejected Mr.
Roth’s Cheek defense, and sustained the additions to tax for
fraud against both Mr. and Mrs. Roth. Id.
In United States v. Burdett, 962 F.2d 228 (2d Cir. 1992),
affg. 768 F. Supp. 409 (E.D.N.Y. 1991), the U.S. Court of Appeals
also addressed a Cheek defense based upon reliance on Mr.
Schiff’s book. In Burdett, the taxpayer was an electrician who
did not file Federal income tax returns or pay his taxes for the
years 1984 through 1987. Id. at 229. The taxpayer testified
that from 1984 through 1987 he earned wages of at least $38,000
per year. Id. Just like petitioner, the taxpayer testified that
he had read Mr. Schiff’s book and studied the Internal Revenue
Code, and based on this he was convinced that he did not have to
file tax returns. Id. The court held:
Burdett’s claim of a good-faith belief in his exemption
was so baseless as to be a mockery of the good-faith
defense. Measured by any known legal criteria, there
is no support in the law for his view; it has been
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