▁does ▁not ▁comp ly ▁with ▁the ▁P RA . ▁Lawrence ▁never ▁explains ▁how ▁this ▁argument ▁is ▁even ▁relevant ▁to ▁the ▁three ▁counts ▁involving ▁tax ▁ev asion , ▁but ▁even ▁as ▁to ▁the ▁other ▁three ▁counts , ▁it ▁must ▁fail ▁… ▁Lawrence ' s ▁brief ▁represents ▁an ▁attempt ▁to ▁prove ▁that ▁the ▁P RA ▁could ▁present ▁a ▁valid ▁defense ▁to ▁the ▁criminal ▁charges . ▁Yet ▁Lawrence ▁conced ed ▁at ▁or al ▁argument ▁that ▁no ▁case ▁from ▁this ▁circuit ▁establish es ▁such ▁a ▁proposition , ▁and ▁in ▁fact ▁Lawrence ▁c ites ▁no ▁cas el aw ▁from ▁any ▁juris diction ▁that ▁so ▁holds . ▁In ▁contrast , ▁the ▁government ▁referenced ▁numerous ▁cases ▁supporting ▁its ▁position ▁that ▁the ▁P RA ▁does ▁not ▁present ▁a ▁defense ▁to ▁a ▁criminal ▁action ▁for ▁failure ▁to ▁file ▁income ▁tax es ▁… ▁Lawrence ▁provides ▁no ▁explanation ▁of ▁how ▁government ▁conduct ▁can ▁be ▁v ex ati ous , ▁f riv ol ous , ▁or ▁in ▁bad ▁faith ▁when ▁there ▁is ▁no ▁law ▁contrary ▁to ▁it ." ▁ ▁The ▁W under ▁case ▁ ▁In ▁the ▁case ▁of ▁United ▁States ▁v . ▁W under , ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁Six th ▁Circ uit ▁stated : ▁ ▁Although ▁the ▁def endant ▁construct s ▁an ▁elaborate ▁argument ▁as ▁to ▁why ▁section ▁ 3 5 1 2 ▁[ of ▁title ▁ 4 4 ▁of ▁the ▁United ▁States ▁Code , ▁rel ating ▁to ▁the ▁P aper work ▁Red u ction ▁Act ▁( P RA )] ▁should ▁apply ▁to ▁this ▁case , ▁… ▁we