The following excerpt is from U.S. v. Mal, 942 F.2d 682 (9th Cir. 1991):
A district court commits reversible error when it fails properly to instruct on the affirmative act requirement because absent a sufficient instruction, the government may be relieved of its burden of proving each of the elements of a 7201 offense beyond a reasonable doubt. See United States v. Masat, 896 F.2d 88, 97-99 (5th Cir.1990); United States v. Fournier, 861 F.2d 148, 150 (7th Cir.1988); United States v. Nelson, 791 F.2d 336, 337-38 (5th Cir.1986).
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.