RUBIN, J.
Abel Mojica appeals from the judgment entered after a jury convicted him of felony income tax evasion. (Rev. & Tax.Code, § 19706.) Because the jury was not instructed that it had to find the existence of a tax deficiency as an element of the offense, we reverse.
FACTS AND PROCEDURAL HISTORY
In 1994, Abel Mojica opened a small market on Verdugo Road in Los Angeles, where he sold soda pop, candy, produce, and lottery tickets. Mojica...
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