11th Cir. Pattern Jury Instr. (Criminal) O108

26 U.S.C. § 7203

It’s a Federal crime 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 guilty of this crime only if all the following

facts are proved beyond a reasonable doubt:

(1) the Defendant was required by law or regulation to file an income-tax return for the taxable year charged;

(2) the Defendant failed to file a return when required by law; and

(3) At the time the Defendant failed to file the return, he knew he was

required by law to file a return.

A person is required to make a federal income -tax return for any tax year in

which the person has gross income of more than [threshold].

“Gross income” includes the following:

• [Compensation for services – including fees, commissions and

similar items;

• Gross income from business;

• Gains from dealing in property;

• Interest;

• Rents;

• Royalties;

• Dividends;

• Alimony and separate maintenance payments;

• Annuities;

• Income from life insurance and endowment contracts;

• Pensions;

• Income from discharge of indebtedness;

• Distributive share of partnership gross income;

• Income in respect of a decedent; and

• 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 is more than [threshold] even though the Defendant

may be entitled to deductions from that income and ultimately owe no taxes. So the

Government is not required to prove that taxes were due and unpaid, or that the

Defendant intended to evade or defeat paying taxes. The Government only has to

prove that the Defendant willfully failed to file the tax return.