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252.11 Miscellaneous Theories To Negate Criminal Intent

    252.11.1 Claim Of Right
    252.11.2 Defense Theory: Good Faith In Tax Cases
    252.11.3 Innocent Possession
    252.11.4 Desire To Be Arrested As Negating Intent
    252.11.5 Ethical Or Professional Responsibility Of Lawyer As Defense Theory
    252.11.6 Good Faith Practice Of Medicine
    252.11.7 Good Motive May Negate Required Mens Rea
    252.11.8 Momentary, Innocent, Unwitting Or Accidental Possession (See Chapter 56.3)
    252.11.9 Culture As Relevant To Defendant’s Subjective Intent Or Mental State

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    See FORECITE National™ 252.5 [Claim Of Right].

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RATIONALE: Because of the complexity of the tax laws, criminal liability for filing a false tax return should require an intent to violate the law as an element of the charge.

POINTS AND AUTHORITIES: See U.S. v. Morris (11th Cir. 1994) 20 F3d 1111, 1117.

FEDERALIZATION: To federalize this request, click here. [Constitutional Macro 2.3; 4.1].

    The general rule in this country is that ignorance of the law is not a defense to a criminal prosecution. However, because of the passage of numerous tax statutes and regulations, it has sometimes become difficult for the average citizen to know and understand the extent of the duties and obligations imposed by the tax laws.

    Congress has made specific intent to violate the law an element of the offense of filing a false tax return. This special treatment of criminal tax offenses is due to the complexity of the tax laws.

    "Willfulness' [sic] is an element of each of the charges contained in the indictment. The government, as to each count of the indictment, must prove that each of the defendants knew that the law placed a duty on him and that he voluntarily and intentionally violated that duty.

    In this case, each defendant has asserted that he misunderstood the law and had a good faith belief that he was not violating any provisions of the tax laws.

    The question of whether each defendant knew they were [sic] filing false tax returns and whether each defendant had a good faith belief that he was not violating the tax laws is a question for you, the jury to decide.

[Source: U.S. v. Morris (11th Cir. 1994) 20 F3d 1111, 1117.]

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    See FORECITE National™ 56.3.2 Innocent Possession].

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PRACTICE NOTE: For crimes which involve a mental element beyond the simple intent to commit the prohibited act (e.g., robbery [intent to permanently deprive]; burglary [intent to commit a felony]; attempt [intent to commit target crime]), the required intent may not be present if the defendant committed the act not for the purpose required by the statute but because he or she wanted to be arrested. (E.g., see Carter v. U.S. (2000) 530 US 255, 267-70 [120 SCt 2159; 147 LEd2d 203] [discussing U.S. v. Lewis (10th Cir. 1980) 628 F2d 1276, 1279; see also U.S. v. Darby (9th Cir. 1988) 857 F2d 623, 626-27 [error to refuse instruction that defendant could not be convicted of attempted robbery if he wanted to be arrested and be given psychiatric care].)

RESEARCH NOTE:

LaFave & Scott, Substantive Criminal Law (West, 1986) § 3.5 [distinguishing general from specific intent].

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     252.11.5    Ethical Or Professional Responsibility Of Lawyer As Defense Theory

    See FORECITE National™ 83.3.1.10 [Conspiracy: Professional And Ethical Responsibilities Of Lawyer As Defense Theory].

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RATIONALE: If a doctor prescribes a controlled substance pursuant to the good faith practice of medicine there is no criminal intent.

POINTS AND AUTHORITIES: In California, a physician may not issue a prescription for a controlled substance except for legitimate medical purposes. Accordingly, it is a defense to a charge of illegally distributing controlled substances by prescription if the defendant was practicing medicine in good faith when he wrote the prescriptions. (People v. Lonergan (CA 1990) 219 CA3d 82, 94 [267 CR 887].)

FEDERALIZATION: To federalize this request, click here. [Constitutional Macro 2.3; 4.1].

    You may not convict the defendant of the charged offenses if you conclude that [he] [she] was practicing medicine in good faith when [he] [she] wrote the prescriptions.

[Source: FORECITE National™.]

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PRACTICE NOTE: "Good motive is never a defense where the act done or omitted is a crime, but it may be considered by the jury in the determination of the state of mind or intent of the accused." (U.S. v. Rederth (8th Cir. 1989) 872 F2d 255, 258.)

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    252.11.8     Momentary, Innocent, Unwitting Or Accidental Possession

    See FORECITE National™ 56.3 [Momentary, Innocent, Justifiable, Unwitting Or Accidental Possession].

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    252.11.9    Culture As Relevant To Defendant’s Subjective Intent Or Mental State

    See FORECITE National™ 250.8.2 [Culture As Relevant To Defendant’s Subjective Intent Or Mental State].