Whether the substantial existence of uncertainty in the governing substantive tax law is irrelevant to the determination of a pretrial motion to dismiss in a federal criminal tax proceeding so long as the indictment alleges the elements of the charged offense

QUESTION PRESENTED FOR REVIEW I. Contrary to the rule in James v. United States, 366 U.S. 213 (1961), is the substantial existence of uncertainty in the governing substantive tax law irrelevant to the determination of a pretrial motion to dismiss in a federal criminal tax proceeding so long as the indictment alleges the elements of the charged offense? i