Cheek v. United States, 498 U.S. 192 (1991), was a case in which the United States Supreme Court The Supreme Court of the United States is the highest judicial body in the United States, and leads the federal judiciary. It consists of the Chief Justice of the United States and eight Associate Justices, who are nominated by the President and confirmed with the "advice and consent" of the Senate. Once appointed, Justices effectively held that a tax protester's A tax protester is someone who refuses to pay a tax on constitutional or legal grounds. Many claim the tax laws are unconstitutional or otherwise invalid. Some refuse to file a tax return or file returns with no income or tax data supplied. Legal commentator Daniel B. Evans has defined tax protesters as people who "refuse to pay taxes or file belief that he was not violating the Federal tax law based on a misunderstanding caused by the complexity of the tax law itself—if a genuine, good faith, actually held belief—would be a valid defense to charges of tax evasion, willful failure to timely file income tax returns, and willful failure to timely pay taxes, even though that belief is irrational or unreasonable. The Court also ruled that a belief that the tax law is invalid or unconstitutional is not based on a misunderstanding caused by the complexity of the tax law, and is not a defense.
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