| 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. |