O108 Failure to File a Tax Return
Official jury instruction text reproduced for information. It is not legal advice; the instruction given in a case depends on the facts and the court.
- Instruction
- O108
- Statute
- 26 U.S.C. § 7203
- Edition
- Eleventh Circuit Pattern Jury Instructions (Criminal Cases), revised July 2026
- Official source
- Official PDF, page 741
Elements
Quoted word for word from the official text. Eleventh Circuit Pattern Jury Instructions (Criminal Cases), revised July 2026.
The Defendant can be found guilty of this crime only if all the following facts are proved beyond a reasonable doubt:
(1) the Defendant was required by law or regulation to file an income-tax return for the taxable year charged;
(2) the Defendant failed to file a return when required by law; and
(3) At the time the Defendant failed to file the return, he knew he was required by law to file a return.
Related practice page
Tax Fraud & Tax Evasion Defense in Miami
Official source: Official PDF, page 741
Official jury instruction text reproduced for information. It is not legal advice; the instruction given in a case depends on the facts and the court.