Washington
How Cheek v. United States applies in Washington: state-specific rules, key cases, and bar exam notes for Other.
Washington law recognizes the 'willfulness' standard in tax cases, mirroring the federal interpretation from Cheek v. United States. However, the state may also consider defendants' good faith beliefs about their tax obligations in line with Washington statutes.
In Washington, the willfulness standard requires that taxpayers must knowingly fail to pay taxes or file returns. A good faith misunderstanding of the law can be a defense.
The Washington Court of Appeals held that a lack of knowledge or belief that a tax was due could be a valid defense against willfulness in tax evasion charges.
In this case, the court emphasized that defendants must prove their good faith belief regarding their tax obligations to negate willfulness.
The court ruled that merely failing to file tax returns is not sufficient to prove willfulness without evidence of intent or knowledge.
Washington's approach aligns closely with the federal standard established in Cheek, particularly concerning the good faith belief defense. However, Washington has its own statutes that may vary in application, leading to nuances in how good faith is interpreted.
Cheek v. United States and related willfulness standards are often included in discussions concerning tax law in the Washington bar exam, particularly regarding defenses in tax crimes.