No, that defense routinely fails jury trials, which only happen when a person makes enough money (high six figures) and is recalcitrant for enough years (about five) to warrant the jury trial. The ordinary person shouldn't engage knowing tax evasion in any case: he should use the administrative steps permitted to keep his record compliant with what he knows the laws to be. The IRS doesn't press to jury trial unless they believe they've correctly stacked the deck: others will be prosecuted by other means (including lying fees) or even by ignorance when the potential receipts are too small (which many small players mistake for victory but which is only the IRS biding its time on prosecution).
See my separate comment about moral steps of obedience and disobedience.
No, that defense routinely fails jury trials, which only happen when a person makes enough money (high six figures) and is recalcitrant for enough years (about five) to warrant the jury trial. The ordinary person shouldn't engage knowing tax evasion in any case: he should use the administrative steps permitted to keep his record compliant with what he knows the laws to be. The IRS doesn't press to jury trial unless they believe they've correctly stacked the deck: others will be prosecuted by other means (including lying fees) or even by ignorance when the potential receipts are too small (which many small players mistake for victory but which is only the IRS biding its time on prosecution).
See my separate comment about moral steps of obedience and disobedience.