Yes it is. The defendant is not permitted to argue about what the law says. However, he is entitled to make an affirmative defense. If he can create reasonable doubt as to whether he willfully violated the law, the jury may acquit. To that end, a defendant may enter into evidence any citations of law, court decisions or other authorities he relied upon to establish his basis for his belief as to what the law required of him. Willfulness is an essential element to tax offenses, and it requires violation of a "known legal duty".Originally Posted by walter
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