In 1987, Cheek was indicted on six counts of failing to file a Federal income tax return under Section 7203. He was also charged with three counts of attempting to evade income taxes for 1980, 1981, and 1983 in violation of Section 7201. Both sections impose liability upon proof that the defendant acted "willfully" in failing to observe the code's requirements. Cheek represented himself at trial with the defense that he had believed that his wages were not income under the code and that the tax laws were being enforced unconstitutionally. He argued that since he was ignorant of the law, his actions were not "willful." The jury convicted based on the judge's narrow instruction that mistakes of law were no defense unless they were "objectively reasonable." The U.S. Supreme Court rejected the seventh circuit's requirement that a defendant's mistake of law must be "objectively reasonable" to vitiate the willfulness element. Under this ruling, the jury should acquit if it credits a defendant's claim of good faith misunderstanding of the law, even if that misunderstanding is not objectively reasonable. The Court, however, held that the trial court was correct in instructing the jury that Cheek's beliefs about the constitutionality of tax law were no defense. The Court is thus willing to accept mistakes of law under the Tax Code but not under the constitutionality of the Code itself. Reliance on the Constitution to excuse compliance with the Tax Code will thus remain a risky venture. 14 notes