What is sufficient evidence to convict a defendant of failing to file an income tax return?

There is sufficient evidence to support a conviction if, reviewing the evidence in the light most favorable to the prosecution, any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt. United States v. Bishop, 959 F.2d 820, 829 (9th Cir.1992).

The crime of willfully failing to file income tax returns under 26 U.S.C. Sec. 7203 contains three elements that the Government must prove: (1) that the defendant was required to file a tax return; (2) that he or she did not file a return; and (3) that the failure to file was willful. United States v. Poschwatta, 829 F.2d 1477, 1480 (9th Cir.1987), cert. denied, 484 U.S. 1064 (1988).