What is the burden of proving that a defendant signed a false income tax return?

D'Agostino first argues that the evidence at trial was insufficient to support the mens rea element of the offense of filing false income tax returns. This element requires the Government to prove beyond a reasonable doubt "that the defendant signed the return willfully and knowing it was false." United States v. LaSpina, 299 F.3d 165, 179 (2d Cir. 2002) (quoting United States v. Pirro, 212 F.3d 86, 89 (2d Cir. 2000)). "[C]arrying this burden requires negating a defendant's claim of ignorance of the law or a claim that because of a misunderstanding of the law, he had a good-faith belief that he was not violating any of the provisions of the tax laws." Cheek v. United States, 498 U.S. 192, 202 (1991). Ultimately, "the issue is whether, based on all the evidence, the Government has proved that the defendant was aware of the duty at issue, which cannot be true if the jury credits a good-faith misunderstanding and belief submission . . . ." Id.

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