What are the elements of a wilful failure to file an income tax return?
MultiRegion, United States of America
The following excerpt is from U.S. v. Bagley, 900 F.2d 263 (9th Cir. 1990):
The essential elements of willful failure to file a return are: (1) a financial requirement to file an income tax return at the time required by law, (2) a willful failure to file such a return. United States v. Buras, 633 F.2d 1356, 1358 (9th Cir.1980). Willfulness does not require proof of a bad or evil motive in not filing, but only the awareness of an obligation to file and an intentional failure to act. United States v. Bishop, 412 U.S. 346, 360 (1973).
"The most advanced legal research software ever built."
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.
Other Questions
In what circumstances will a federal court dismiss a charge of wilful failure to file a personal income tax return? (MultiRegion, United States of America)
What is the nature and cause of the nature of the allegation of wilful failure to file an income tax return? (MultiRegion, United States of America)
Is a defendant who committed both enhancing elements of the elements of second-degree robbery and possession of a firearm an enhanced element of the crime? (MultiRegion, United States of America)
What is the test for a failure to file an income tax return under section 7203? (MultiRegion, United States of America)
What is the test for a criminal offence of failure to file an income tax return? (MultiRegion, United States of America)
Can a taxpayer rely on the Fifth Amendment to justify a complete failure to file an income tax return? (MultiRegion, United States of America)
Is a failure to file an income tax return an affirmative act of attempted tax evasion? (MultiRegion, United States of America)
Does a husband's income tax return need to include a Mexican divorce as part of his income tax calculation? (MultiRegion, United States of America)
What is the test for determining whether a federal district court has jurisdiction to hear a motion for failure to file an income tax return? (MultiRegion, United States of America)
What is the test for a claim of intentional failure to file an income tax return? (MultiRegion, United States of America)
