Cheek was convicted, but during the jury deliberations, the jury asked the trial judge for a clarification on the law. The judge instructed the jury that an "honest but unreasonable belief is not a defense, and does not negate willfulness." The trial court also instructed the jury that "dvice or research resulting in the conclusion that wages of a privately employed person are not income or that the tax laws are unconstitutional is not objectively reasonable, and cannot serve as the basis for a good faith misunderstanding of the law defense."