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Federal prosecutors, however, would need to be able to show willful wrongdoing.
No amount of training, Justice Scalia wrote, would have countered such willful wrongdoing.
Instead of having to prove fraud or willful wrongdoing, the SEC need only establish that the subject person had the power to exercise control.
Some of the inaccurate returns were because of willful wrongdoing by the tax preparer, moves that can subject the preparer to fines from the I.R.S.
Mr. Buckley, reached by phone last night at his vacation home in Switzerland, emphasized the position contained in his statement — that his techncial violation of the securities laws stemmed from his reliance as a corporate director on materials prepared by lawyers and accountants and did not represent willful wrongdoing on his part.
Massive Media, meanwhile, says it isn't aware of any willful wrongdoing but that they'll look into the matter before commenting further.
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The big exception, of course, is willful legal wrongdoing such as discrimination and self-dealing.
Judge Robinson wrote that several factors were always involved in an act deemed to be evidence of willful misconduct: that the wrongdoer "must consciously be aware of his wrongdoing," must "consciously be aware that his or her wrongdoing entails a probable risk of danger," and that the wrongdoing "must cause the injuries" for which damages are sought.
He'd studied the Hebrew and the Aramaic and the Greek in which the Writ was written, and had concluded that the words most often translated as "hell" referred to a more general afterlife, or, at worst, to the daily, inward suffering that accompanies a willful persistence in wrongdoing.
A British parliamentary panel issued a report on Tuesday on the phone-hacking scandal, concluding that Rupert Murdoch was "not a fit person" to run a huge international corporation, saying he exhibited "willful blindness" toward the wrongdoing within his company, Alan Cowell and John F. Burns reported.
Is Wills's blindness willful?
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com