Michael Minns is a tax defense attorney and vocal critic of the Internal Revenue Service (IRS). His legal practice has included the acquittal of multiple American Airlines and other pilots charged with tax fraud and the appeal of James and Pamela Morans, who were the first "clean" acquittal (cleared on all 64 counts of tax fraud) in the larger case against Anderson Ark Associates, a firm that provided tax shelters to clients and which was ruled as fraudulent. Richard Hatch, the first winner of the popular Survivor TV series who claimed the network had agreed to pay his income taxes based in his contract, also used Minns as his defense attorney in his tax trial, but was convicted and the appeal was not successful. An additional appeal based on disallowed evidence was not granted. Minns has been a commentator on media stories about the tax code and the IRS , and has authored a published article on the mens rea concept of "willfulness" as an element in U.S. federal tax crimes. The legal concept of "willfulness" is a recurring and key issue in proving the guilt (or innocence) of persons charged with tax fraud or tax evasion.
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