The following excerpt is from U.S. v. Valdez, 963 F.2d 381 (9th Cir. 1992):
The failure to file an income tax return is, by itself, insufficient to constitute an affirmative act of attempted tax evasion. The willful failure to file is a misdemeanor under 26 U.S.C. 7203, while a violation of section 7201, which requires a willful attempt to evade or defeat a tax, is a felony. Spies v. United States, 317 U.S. 492, 493-94 (1943). 3
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