Where a defendant was not entitled to theory-of-defense instruction to the jurors that misstated the law, the lower court order was affirmed.The 7th U.S. Circuit Court of Appeals affirmed a decision by Chief U.S. District Judge William M. Conley, Western District of Wisconsin.Leon Fadden believed that the Internal Revenue Code did not apply to him. From 2005 to 2013, he earned more than $100,000 per year but did not submit tax returns. After an audit, the IRS determined that Fadden owed back taxes and began to garnish his …