And, just so it’s not forgotten, people who beat criminal charges using a “Cheek” defense (I really, really didn’t think I had to file a return) still owe every single penny of tax, penalty and interest.
Just ask Cryer, Kuglin and Long, the only 3 people I can recall who asserted that they were really that stupid and won their criminal case.
Kuglin’s wages are being garnished to this day to pay her liability. Like I said, “Cheek” only works once and it only has the possibility of keeping you out of prison. You still have to pay the tax, penalty and interest and your criminal lawyer.
I don't believe that the "Cheek" defense was the basis of his argument at all. I'm certainly no tax scholar, nor am I a lawyer, but as I understand it, his defense was essentially that, due to the way the tax law is written, he was not liable for the taxes the IRS levied against him. The IRS was not able to provide evidence (or at least, not enough to convince the jury) that he *was* liable, and thus, he won the case.