| 词汇 | Failure To File Tax Return |
| 释义 | `1`Failure To File Tax Return `2` "Legal Lexicon": FAILURE TO FILE TAX RETURN - Title 26, U.S.C., Sec. 7203, makes it a Federal crime or offense for anyone to willfully fail to file a federal income tax return when he is required to do so by the Internal Revenue laws or regulations. A person can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt: First: That the person was required by law or regulation to make a return of his income for the taxable year charged; Second: That the person failed to make a return at the time required by law; and Third: That the person's failure to make the return was willful. A person is required to make a federal income tax return for any tax year in which he has gross income in excess of a specific amount, set by law, which changes from year to year. Chances are you'll find material related to this term in other areas of the Library, so look around. |
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