What is the test for a claim of intentional failure to file an income tax return?
MultiRegion, United States of America
The following excerpt is from U.S. v. Kimball, 896 F.2d 1218 (9th Cir. 1990):
The government must establish three elements to prove willful failure to file an income tax return in violation of 26 U.S.C. Sec. 7203. 1 It must show that a taxpayer was required to file a return, that he failed to file a return, and that his failure to file was willful. United States v. Brodie, 858 F.2d 492, 497 (9th Cir.1988).
"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
Is a failure to file an income tax return an affirmative act of attempted tax evasion? (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)
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)
If a federal claim is not "adjudicated on the merits" in a state court, if the state court rejects the federal claim, what is the legal test for review of the claim? (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 nature and cause of the nature of the allegation of wilful failure to file an income tax return? (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 are the elements of a wilful failure to file an income tax return? (MultiRegion, United States of America)
How much income must a claimant's income be taken into account when it comes to claiming disability benefits? (Canada (Federal), Canada)
Is a federal claim enforceable if the trial court dismissed the motion for failure to state the claim? (MultiRegion, United States of America)
