I think it would be more accurate to say Cryer did not file a tax return because he had a god faith belief that he was not required to do so in his situation. He also denied liability and if there was no liability, he had no duty to make any payment. The government had to prove all three elements beyond a reasonable doubt to get a conviction.
You are correct. I said that he intentionally did not file. He intentionally did not file because he found no law that required him to file as his wages and labor were not subject to the income tax. He was in effect not liable and he let the jury know all this according to his teleconference last week.
So I am accurate. He intentionally did not file.
Note that I did not say he intentionally ‘failed’ to file. There is a distinction.
His belief was not only based on belief in God but also as an award winning trial attorney he swore to uphold the law, and in his own words he could not allow the injustice of the Income tax laws to be tolerated any further.