White Paper

6 Pages
  • 6 Pages

IRS Tax Audits: Taxpayer Good Faith Misinterpretation of the Law


There is a long line of cases in the United States that side with the taxpayer for a good faith misunderstanding of the law.

It has been held that “Willfulness” is a voluntary, intentional violation of a known legal duty. A good faith misunderstanding of the law, whether or not objectively reasonable, negates willfulness. The complexities of the Internal Revenue Code and the massive case law interpreting the Code (along with the US Treasury Regulations, Revenue Rulings et al) result in the understanding that the complexities involved in the interpretation of the relevant tax laws may subject the taxpayer to a misinterpretation of the tax law.



Gary S. Wolfe

The Wolfe Law Group

Our author, Gary S. Wolfe, has more than 34 years of experience, specializing in IRS Tax Audits and International Tax Planning/Tax Compliance, and International Asset Protection.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products $699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.