The following excerpt is from U.S. v. Bender, 606 F.2d 897 (9th Cir. 1979):
Section 7206(1) is not a lesser included offense within section 7201 unless "the charged greater offense requires the (fact finder) to find a disputed factual element which is not required for conviction of the lesser-included offense." (Sansone v. United States, 380 U.S. 343, 350, 85 S.Ct. 1004, 1009, 13 L.Ed.2d 882 (1965).)
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