People v. Hagen

Opinion

WERDEGAR, J.

Defendant Johnny Ardean Hagen was convicted of three counts of willfully making and subscribing a tax return without belief in its material truth, a felony. (Rev. & Tax. Code, former § 19405, subd. (a)(1).)1 The questions presented for review are whether the trial court properly instructed the jury on the meaning of willfulness in this statute; whether the convictions were supported with substantial evidence of willfulness; and whether the court erred in failing to instruct sua sponte on an asserted lesser included offense, the misdemeanor defined in former section 19401,…