Failure to File a Tax Return - Elements of the Offense (26 U.S.C. Sec. 7203)

• Category: Federal - Jury Instructions - 5th Circuit - Criminal - Tax Offenses
• State: Multi-State
• Control #: US-3RDCIR-6-26-7203-CR
• Format: Word

Description

Failure to File a Tax Return - Elements of the Offense (26 U.S.C. Sec. 7203) Source: http://www.ca3.uscourts.gov/model-criminal-jury-table-contents-and-instructions

Failure to File a Tax Return — Elements of the Offense (26 U.S.C. Sec. 7203) is a criminal offense that can be prosecuted under the United States federal law. It occurs when a taxpayer fails to file a required tax return or pay the taxes they owe on time. This is a willful violation of the Internal Revenue Code, and can result in civil and criminal penalties. The elements of this offense are as follows: 1. Willful failure: The taxpayer must have willfully failed to pay the required taxes or file a tax return by the deadline. 2. Tax liability: The taxpayer must have had a legal obligation to file a tax return or pay taxes. 3. Knowledge: The taxpayer must have been aware that they had a legal obligation to file a tax return or pay taxes. Types of Failure to File a Tax Return — Elements of the Offense (26 U.S.C. Sec. 7203) include: 1. Willful Failure to File: This occurs when a taxpayer knowingly and willfully fails to file a required tax return. 2. Willful Failure to Pay: This occurs when a taxpayer knowingly and willfully fails to pay taxes that they owe. 3. Fraudulent or False Returns: This occurs when a taxpayer knowingly and willfully files a false or fraudulent tax return.