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9 Intentional Violation of A Known Legal Duty (As Proof of Willfulness under the Internal Revenue Code) Intent and motive should not be confused. Motive is what prompts a person t o act , while intent refers t o t he state of mind with which the act is done. So, if you find beyond a reasonable doubt that the acts constituting the crime charged w ere commit t ed by t he Defendant voluntarily as an intent ional violation of a known legal duty - - that is, with specific intent to do something t he law forbids - - t hen the element of " willfulness" as defined in these instructions has been satisfied even though the Defendant may have believed that the conduct w as [religiously, politically or morally] required, or that ultimate good would result from such conduct. On the other hand, if you have a reasonable doubt as to whether the Defendant acted in good faith, sincerely believing [himself] [herself] to be exempt by the law [from the withholding of income taxes], then the Defendant did not intentionally violate a known legal duty - - that is, the Defendant did not act " willfully " - - and that essential part of t he offense would not be established. ANNOTATIONS AND COMMENTS Unit ed States v. Anderson, 872 F.2d 1508, 1518 (11th Cir. 1989), cert. denied, 493 U.S. 1004, 110 S.Ct. 566, 107 L.Ed.2d 540 (1989) approved this inst ruction and stated t hat it may be given when appropriate as a supplement t o Basic Instruction 9.1 defining "willfully" in the usual way.