§ 7201 — elements
Defined in 1 dictionary — Case Law
Definitions from Case Law
United States Supreme Court
the elements of § 7201 are willfulness; the existence of a tax deficiency; and an affirmative act constituting an evasion or attempted evasion of the tax.
Defined by the Supreme Court in - Sansone v. United States, 380 U.S. 343 (1965).