Whether a court must instruct the jury on a criminal defendant's good-faith reliance on professional tax advice as a defense, the scope of discretion afforded to officers executing a search warrant, and standing to contest a Fourth Amendment search

QUESTIONS PRESENTED 1. Defendants requested instructions on their theory of defense, that they relied in good faith upon the professional advice of their CPAs when preparing the tax returns at issue in this matter, tax return preparers who publicly marketed themselves as being able to reduce taxes dramatically, when all returns were prepared, signed and submitted by the tax return preparers. May a court refuse to give an instruction concerning a criminal defendant’s theory of defense by asserting that the instruction concerning the elements of the charged crime encompasses the defendant’s theory of defense? 2. May a search warrant—which did not limit the search by time or criminal activity, which sought twenty broad categories including “all electronic devices,” and which the district court recognized afforded discretion to the officers executing the search—be upheld based on modifications imposed by the district court after the search was conducted and all the seized items analyzed? 3. Does an individual have standing under the Fourth Amendment to contest the search of a house in which he stored personal and business effects in closed containers outside of commons areas, maintained a bedroom, and occasionally slept in; he was a specific target of the search warrant; and his personal and business effects were seized?