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Title 26, U.S.C., Sec. 7203, makes it a Federal crime or offense for anyone to willfully fail to file a federal income tax return when he is required to do so by the Internal Revenue laws or regulations.

A person can be found guilty of that 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 his 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 he has gross income in excess of a specific amount, set by law, which changes from year to year.