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The Refusal of the Court to Instruct the Jury That Willful Failure to Pay Under 7203 Was a Lesser Included Offense of Tax Evsion Under 7201 Was Held to be Reversible Error.

In a tax evasion case in which the taxpayer is charged pursuant to section 7201 of the Code, it is reversible error for the trial court to refuse the taxpayer's request to instruct the jury that willful failure to pay a tax under section 7203 is a lesser included offense, if the facts of the case would permit a reasonable jury to find willful failure to pay and not the additional act of concealment required to prove tax evasion.

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