Missouri
How Cheek v. United States applies in Missouri: state-specific rules, key cases, and bar exam notes for Other.
Missouri law incorporates the principle established in Cheek v. United States regarding willfulness and mens rea in criminal tax cases. Courts in Missouri acknowledge the necessity of demonstrating a defendant's intentional disregard of a known legal duty.
In Missouri, a defendant must prove a genuine misunderstanding of the law or a reasonable belief in a legal entitlement to avoid criminal liability for failing to comply with tax obligations.
Defendant's misunderstanding of tax law due to reliance on a tax advisor was upheld as a defense against willfulness.
The court noted that lack of knowledge due to ignorance of the law can be a defense in cases involving tax evasion charges.
The defendant's belief that he did not owe taxes based on a particular interpretation of tax law was found to be relevant under Missouri's approach to willfulness.
While federal law emphasizes a strict definition of willfulness, Missouri allows for a more nuanced interpretation that recognizes subjective misunderstandings of tax obligations. This aligns with the Cheek standard but allows for a broader range of defenses.
Cases involving tax law and defenses against willfulness are of increasing importance on the Missouri bar exam; candidates should familiarize themselves with Missouri's interpretation in relation to Cheek.