United States v. Robert W. Flitcraft and Rebecca A. Flitcraft

JOHNSON, Circuit Judge:

Robert W. Flitcraft and his wife Rebecca appeal their convictions for failing to file tax returns and filing false withholding exemption certificates under 26 U.S.C. §§ 7203 and 7205, both misdemeanors. On appeal, they raise two issues: (1) whether the district court abused its discretion by excluding cases and other documents that Flitcraft claimed to have relied on in concluding that he was not required to file an income tax return; and (2) whether the district court committed plain error in instructing the jury that an unreasonable but good-faith misunderstanding of…