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Federal- Failure to File a Tax Return

Statute
26 USC 7203. Willful failure to file return, supply information, or pay tax

Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting "felony" for "misdemeanor" and "5 years" for "1 year".

Jury Instruction
The Defendant can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt:

  1. That the Defendant was required by law or regulation to make a retrun of his or her income for the taxable year charged;
  2. That the Defendant failed to file a return at the time required by law; and
  3. That the Defendant’s failure to file the return was willful.