According to 26 USCS § 7203 , failure to file tax return is a Federal crime or offense for anyone, who willfully fail to file a federal income tax return when that person is required to do so by the Internal Revenue laws or regulations.
A person can be found guilty of failure to file tax return 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 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 that person’s gross income in excess of a specific amount set by law, which changes from annually.