What is the test for objective reasonableness in the good faith defense in a tax evasion case?

As the district judge noted, the pivotal issue in this case was defendant's good faith defense. In our view, it seems clear that the jury might have been seriously misled into believing that Pabisz's good faith beliefs could negate the element of willfulness only if those beliefs were objectively reasonable. Since we conclude that the jury was erroneously instructed about the principal issue at trial, we are compelled to find that "the fundamental fairness of the trial," Young, 470 U.S. at 16, 105 S.Ct. at 1047, was undermined. See United States v. Aitken, 755 F.2d 188, 193-94 (1st Cir.1985) (concluding that objective reasonableness instruction in willful tax evasion case was plain error despite strong evidence against defendant).

The basic problem with the instruction given is that, on the issue of good faith, the jury was not instructed that it must consider whether Pabisz subjectively believed that he did not need to file income tax returns or pay taxes. See Cheek, 111 S.Ct. at 611; United States v. Fletcher, 928 F.2d 495, 501 (2d Cir.1991). Put another way, the court did not instruct the jury that defendant's beliefs need not be objectively reasonable if they were actually held in good faith. See Cheek, 111 S.Ct. at 611.