Matthies

MEMORANDUM **

Henry and Judy Matthies challenge their convictions relating to their failure to pay income taxes. Mr. and Mrs. Matthies were each convicted of one count of conspiracy to defraud the United States under 18 U.S.C. § 371 . Mr. Matthies was charged with two additional counts of willful failure to file tax returns under 26 U.S.C. § 7203 . We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

First, the district court was within its discretion to limit the Matthies’ testimony relating to their beliefs about the tax code. A good faith misunderstanding of the law negates the element of willfulness, and a defendant must be permitted to present evidence of his subjective beliefs of what the law is. United States v. Powell, 955 F.2d 1206, 1214 (9th Cir.1991). Here, the district court allowed the Matthies great leeway to discuss their subjective *557 beliefs and they provided extensive testimony and evidence of their interpretation of the tax code. The district court limited the Matthies’ testimony only when they began discussing the constitutional validity of the income tax, which is “irrelevant to the issue of willfulness and need not be heard by the jury.” Cheek v.…