2. A belief that the Federal income tax is invalid or unconstitutional is not a misunderstanding caused by the complexity of the tax law,[REF] and is not a defense to a charge of "willfulness", even if that belief is genuine and is held in good faith [REF].
In an opinion by Justice White, the Court ruled that the defendant's belief that the tax laws were unconstitutional was not a defense, no matter how honestly that belief might have been held.