Is a failure to file a tax return a lesser included offense of tax evasion?

MultiRegion, United States of America

The following excerpt is from U.S. v. Nichols, 9 F.3d 1420 (9th Cir. 1993):

2 Although the court said in United States v. Boone, 951 F.2d 1526, 1541 (9th Cir.1991), that failure to file is a lesser included offense of tax evasion, it was unnecessary for the court to decide the question because defendant had waived any right to a lesser included offense instruction by failing to request it.

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