Can a failure to pay taxes be considered a "willful" action?
MultiRegion, United States of America
The following excerpt is from U.S. v. Easterday, 564 F.3d 1004 (9th Cir. 2008):
Two years later, in United States v. Poll, this court apparently found plausible the taxpayer's contention that the failure to pay over the taxes could not be considered "willful" because he had offered to prove "that the corporation lacked the liquid resources to pay the full amounts due and that he intended to make up the deficiencies
[564 F.3d 1008]
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