Fill and Sign the Instruction Failure 497334337 Form

82 Failure To File Tax Return 26 USC § 7203 Title 26, United States Code, Section 7203, makes it a Federal crime or offense for anyone to willfully fail to file a federal income tax return when required to do so by the Internal Revenue laws or regulations. The Defendant can be found guilt y of that offense only if all of the following facts are proved beyond a reasonable doubt: First: That the Defendant w as required by law or regulation to make a return of [his] [her] income for the taxable year charged; Second: That the Defendant failed to file a return at the time required by law; and Third: That the Defendant' s failure to file the return was willful. A person is required to make a federal income tax return for any tax year in which [he] [she] has gross income in excess of. " Gross income" includes the following: [(1) Compensation for services, including fees, commissions and similar items; (2) Gross income derived from business; (3) Gains derived from dealing in property; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends; (8) Alimony and separate maintenance payment s; (9 ) Annuities; (10 ) Income from life insurance and endowment contracts; (11) Pensions; (12) Income from discharge of indebtedness; (13) Distributive share of partnership gross income; (14) Income in respect of a decedent; and (15) Income from an interest in an estate or trust .] The Defendant is a person required to file a return if the Defendant' s gross income for any calendar year exceeds even though the Defendant may be entitled to deductions from that income in a sufficient amount so t hat no t ax is due. So, the Government is not required to prove that a tax was due and owing, or that the Defendant intended to evade or defeat payment of taxes, only that the Defendant willfully failed to file the return. ANNOTATIONS AND COMMENTS 26 USC § 7203 provides: Any person required [by law or regulation] to . . . make a return . . . who willfully fails to . . . make such return . . . at t he time . . . required by law or regulations [shall be guilty of an offense against the United States]. Maximum Penalty: One (1) year imprisonment and $100,000 fine (or $200,000 in the case of a corporation), plus cost s of prosecution. See 2 6 USC § 7203 and 18 USC § 3571.