[1rudeboy]

I'm not sure that's the case. The government failed to prove she had criminal "intent" because she established that she was trying to contact the IRS and was blown-off.

On the other hand, as a civil matter, she will have a much tougher time making the argument that she shouldn't pay because she was unclear on the law.

[mvpel]

On the other hand, as a civil matter, she will have a much tougher time making the argument that she shouldn't pay because she was unclear on the law.

In the incredible tangle that is Title 26, how can anyone NOT be unclear on the law?

Can you tell me what a "source of income for the purposes of the income tax" is, for example? The IRS can't seem to, even though it's right there in their own regulations.