Tom Hauert was indicted on five counts Sec. 7203 WILLFUL FAILURE etc. Hauert wanted to know the OFFENSE statute he was accused of violating and would be pleading guilty to. He wanted to know the particular statute that made him a person required to pay the income tax. His attorney (addressing the judge): “The prosecution [...]

The Mosely Court continues its discussion on outrageous conduct: B. The standard for outrageous conduct No federal court has defined the requirements of the outrageous conduct defense with any degree of precision.*fn4 Rather, the inquiry appears to revolve around the totality of the circumstances in any given case. See United States v. Bogart, 783 F.2d [...]