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Example of a Case That Is Inappropriate for the Mistake of Law Defense

6 October, 2015 - 09:51

Review the mistake of law defense example given in Example of the Mistake of Law Defense. Assume that in Shelby’s state, it is currently illegal to sell products over the Internet without charging sales tax. Jonathan meets with Shelby, and asks her to research whether he needs to charge sales tax when he sells products over the Internet. Shelby agrees to research the matter and get back to Jonathan the next day with an answer. After Jonathan leaves, Shelby is contacted by her friend Margaret, who wants to take an impromptu trip to New York City. Margaret asks Shelby if she would like to come along. Shelby agrees, rushes home, packs for the trip, and leaves with Margaret. The next day while Shelby is watching a Broadway play with Margaret, Jonathan calls Shelby on her cell phone and asks Shelby what her research revealed about the sales tax question. Even though she has nodone any research on the matter, Shelby responds, “I just finished the research. You do not need to charges sales tax when you sell products over the Internet.” If Jonathan thereafter relies on Shelby’s incorrect advice, and sells products over the Internet without charging sales tax, he probably will notbe able to assert mistake of law as a defense. Incorrect advice from an attorney cannot excuse criminal conduct, even if the crime is committed because of the faulty legal opinion. Therefore, Jonathan could be charged with tax evasion in this situation.