The parties agree that the test for willfulness in the case of a debtor who is financially able to pay taxes but chooses not to do so is whether the debtor (i) had a duty under the law, (ii) knew of the duty, and (iii) voluntarily and intentionally violated that duty. In re Bruner, 55 F.3d 195 (5th Cir. 1995); In re Toti, 24 F.3d 806 (6th Cir. 1994); U.S. v. Harrison, No. H-05-3507, 2006 WL 3245743 (S.D. Tex. Nov. 7, 2006). Fraudulent intent is not required in order to prove the mental state requirement of Section 523(a)(1)(C).