Cook Illinois Jury Instruction is a set of guidelines provided to jurors in Illinois when a defendant is charged with the offense of Failure to File a Tax Return. This instruction aims to educate jurors about the specific elements of the offense and the legal standard that should be met in order to convict the defendant. The Failure to File Tax Return is a criminal offense in Illinois, punishable under the Illinois Compiled Statutes, Section 35 ILLS 5/1001. This offense occurs when an individual willfully and knowingly fails to file a tax return or supply required information to the Illinois Department of Revenue. There are several types of Cook Illinois Jury Instruction related to the Failure to File Tax Return offense, depending on the specific circumstances: 1. Willful Failure to File Tax Return: This instruction covers cases where the defendant intentionally refuses to file a tax return, despite having a legal obligation to do so. It outlines the elements necessary to prove that the defendant knowingly and willfully chose not to file their tax return. 2. Failure to Supply Required Information: This instruction is used when the defendant fails to provide necessary information to the Illinois Department of Revenue, such as income details, deductions, or other required tax information. It explains to the jurors the elements needed to establish that the defendant knowingly withheld or omitted the necessary information. 3. Failure to File Corporate Tax Returns: This specific instruction is relevant when a corporation fails to file its tax return as required by law. It guides the jurors on the specific elements and legal requirements to convict the corporation for this offense. In cases involving Failure to File Tax Return, jurors are instructed to carefully consider all the evidence presented during the trial. They must determine whether the defendant's actions meet the legal criteria for the offense, including proving the defendant's knowledge, willfulness, and intentional failure to comply with tax laws. The Cook Illinois Jury Instruction also highlights that jurors should deliberate on the evidence alone and not be influenced by personal feelings or biases. It emphasizes the importance of applying the law objectively and reaching a fair and impartial verdict based on the facts presented in court. In conclusion, the Cook Illinois Jury Instruction for Failure to File Tax Return is a comprehensive guideline that assists jurors in understanding the legal elements and requirements associated with this offense. By following these instructions, jurors can make an informed decision regarding the defendant's guilt or innocence.