State v. Tatum-Wade, 229 N.C. App. 83 (Aug. 20, 2013)

In this tax evasion case, the trial court erred by excluding the defendant’s character evidence. The facts indicated that the defendant believed advice from others that by completing certain Sovereign Citizen papers, she would be exempt from having to pay taxes. The defendant’s witness was permitted to testify to the opinion that the defendant was a truthful, honest, and law-abiding citizen. However, the trial court excluded the witness’s testimony regarding the defendant’s trusting nature. The court agreed with the defendant that her character trait of being trusting of others was pertinent to whether she willfully attempted to evade paying taxes. The court found the error harmless.