Whether the Petitioner was entitled to a fair instruction to support the verdict in his favor on the theory of defense that has the basis in the evidence (Trial Exhibit D-4) which reliance negates willfulness for the tax offense of 7206(2)

QUESTIONS PRESENTED 1. Whether the Petitioner was entitled to a fair instruction to support the verdict in his favor on the theory of defense that has the basis in the evidence (Trial Exhibit D-4) which reliance negates willfulness for the tax offense of 7206(2)? I]. Does the District Court have the discretion to sentence the Petitioner to a loss amount ($1.2M) recommended in the PSR despite, the $1.2M was modified/revised by the prosecution at the sentencing to $145,156 and was agreed to by the parties to the conflict although, the $ 1.2M was neither charged nor indicted or decided by the jury? i