Oberholtzer

*543 MEMORANDUM *

That facts and procedure are known to the parties and only repeated here as necessary. First, Appellant argues that his convictions under 26 U.S.C. § 7206 (2) for willfully aiding and assisting the preparation of false tax returns should be dismissed. Appellant argues that under Cheek v. United States, 498 U.S. 192 , 111 S.Ct. 604 , 112 L.Ed.2d 617 (1991), the government did not meet the standard for proving willful conduct because it is not enough for the government to merely prove that Appellant knew of some general legal duty not to lie on tax returns to sustain a conviction under 26 U.S.C. § 7206 (2). Rather, Appellant argues, the government must prove that Appellant willfully violated a specific provision of the tax code, for example, a provision related to what charitable deductions are permissible.

Cheek stands for the proposition that Congress carved out an exception to the traditional rule that “ignorance of the law or a mistake of law is no defense to criminal prosecution” in the realm of criminal tax laws. 498 U.S. at 199 , 111 S.Ct. 604 . The case at hand is not one of innocent mistake. Appellant’s complete fabrication of itemized expenses and…