Hudson v. Superior Court of Orange County

ARONSON, J.,

Concurring.—I fully concur with Justice Moore’s analysis, but write separately to highlight the differences I see between our position and Justice Fybel’s thoughtful and well-argued dissent.

*1177The dissent views Revenue and Taxation Code section 19706 (section 19706) and 26 United States Code section 7201 (section 7201) as “ ‘substantially identical,’ ” explaining that neither statute “on its face requires evidence of an affirmative act.” (Dis. opn., post, pp. 1185, 1184.) Consequently, the dissent reasons that the United States Supreme Court’s interpretation of the phrase “willfully…