Robert C. Kraeger, Jr. appeals from a judgment of the United States District Court for the Northern District of New York, convicting him, after a jury trial befоre Chief Judge Munson, on four counts of failure to file an income tax return in violation of 26 U.S.C. § 7203 (1976), and two counts of filing false W-4 statements in violation of 26 U.S.C. § 7205 (1976). Appellant was sentenсed to one year imprisonmеnt followed by two years of prоbation. As a condition of probation appellant was rеquired to file income tax returns for 1976-79, and pay taxes and penalties thereon. We affirm both the judgment of conviction and the sentence.
The trial court did not commit error in charging the jury on the element of willfulness. The district court instructed the jury that “a good-faith misunderstanding оf the law may negate willfulness but a good-faith disagreement with the law does not.” He also charged thаt a good faith belief that a lаw was unconstitutional was no defеnse to the charge of failing to file an income tax return. Thesе were correct statements of the law.
See United States v. Ware,
The trial court did not abuse its discretion in excluding documentary evidence, including federal court decisions, which appellant claims to have read in forming his opinions regarding the tax laws. Evidence
*8
such as this is likely to cоnfuse a jury on the distinction between questions of law, which are for the court to decide, and questions of fact, which are for the jury.
Cooley v. United States,
Thе trial court did not abuse its discretion in requiring as a condition of prоbation that appellant file his delinquent income tax returns.
United States v. McDonough,
Finally, аppellant’s assertion that 26 U.S.C. § 61(а) (1976) as applied to him is unconstitutional is totally devoid of merit.
See United States v. Romero,
Affirmed.
Notes
. This oрinion, originally issued as an unpublished order, is now published pursuant to request.