For most of us, there is no need to neutralize deviant norms and values. However, for people who live in subcultures that have deviant norms, it is necessary to neutralize in order to do good.
A major example of this would be teens or other young men who have to look tough in order to be accepted in their subculture. If they want to be “good” in situations like school, they have to neutralize the deviant norms and values of their subculture. Most of us do not feel these pressures on a regular basis, but they are real problems for people in some subcultures.