TORRUELLA, Circuit Judge.
Appellant Chris E. Sempos was convicted of willfully failing to file income tax returns in violation of 26 U.S.C. § 7203. He received a term of probation of one year, a one-year suspended sentence, and a fine of $4,000. The sole issue here is whether there was sufficient evidence to establish willfulness with respect to the failure to file returns on time. We affirm.
A taxpayer's willfulness in failing to file returns is an essential...
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