What is the test for a failure to file an income tax return under section 7203?
MultiRegion, United States of America
The following excerpt is from U.S. v. Kimball, 937 F.2d 614 (9th Cir. 1991):
The offense of failure to file an income tax return under section 7203 consists of three elements: the government must show that (1) the taxpayer was required to file a return, (2) he or she failed to file a tax return, and (3) his or her failure to file was willful. United States v. Brodie, 858 F.2d 492, 497 (9th Cir.1988). Kimball contends that his conduct was not "willful."
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