Opinion ID: 798947
Heading Depth: 1
Heading Rank: 7

Heading: The Tax Evasion Convictions

Text: With respect to the tax evasion counts of conviction under 26 U.S.C. § 7201, the Government was required to prove three elements at trial: (1) the existence of a substantial tax debt, (2) willfulness of the nonpayment, and (3) an affirmative act by the defendant, performed with intent to evade or defeat the calculation or payment of the tax. United States v. Josephberg, 562 F.3d 478, 488 (2d Cir.2009). Litwok contends that, at most, the evidence indicated that she failed to file her returns, which does not satisfy the third element requiring some affirmative act. While we agree that failing to file a tax return does not by itself constitute an affirmative act, United States v. Romano, 938 F.2d 1569, 1573 (2d Cir.1991), we conclude that there was sufficient proof that Litwok engaged in an affirmative act to evade taxes in 1995. By contrast, we conclude that there was insufficient evidence of any such act relating to the calendar years 1996 and 1997.