INSTRUCTIONS:  3.4. Get an Opinion Letter from a Tax Professional

Related forms:

S. Jackson Opinion Letter

The purpose of an opinion letter is as a defense against taxpayers for "Willful Failure To File".The need for one arises out of the U.S. Supreme Court case of Cheek v. United States, 498 U.S. 192, which we discussed in section 3.16.30 of the Great IRS Hoax.  In this case, the Supreme court of the United States concluded that a subjective belief that one is not liable to pay income taxes is something the jury must consider in determining the aspect of “willfulness”.  The failure can't be willful if it was your understanding that you did not owe income tax, and if you got that opinion from a licensed professional.  There is no better way to prove that you had good reason to believe that you did not owe income tax than to have in your possession an affidavit signed under penalty of perjury by a tax professional stating that you had no "gross income" under 26 U.S.C. 861 income "sources."  Section 9.3 of this document has some sample opinion letters you might want to use.