| http://www.w3.org/ns/prov#value | - The Williams and McBride decisions do not substantially alter the analysis of the types of cases in which the willful penalty will apply, but the dicta in the cases, which suggest that a recklessness standard may apply and impose a lesser burden of proof on the government, will no doubt fuel the government to be more aggressive in selection of the cases that it proceeds with on a willfulness penal
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