![if gte IE 9]><![endif]><![if gte IE 9]><![endif]><![if gte IE 9]><![endif]>
Thank You For Submiting Feedback!
Any person who is subject to the provisions of the Illinois Income Tax Act and who willfully fails to file a return shall, in addition to other penalties, be guilty of a Class four felony for the first offense and a Class three felony for each subsequent offense. Ill. Rev. Stat. ch. 120, para. 13-1301 (1985).
A company paid a sum of money in wages to defendant for his work. No money was withheld to pay the Illinois income tax because defendant, who was an Illinois resident, had filed an Illinois W-4 form claiming to be exempt from withholding. The circuit court convicted the defendant of willfully failing to file an income tax return for the taxable year 1984 in violation of Ill. Rev. Stat. ch. 120. Defendant appealed.
Was the defendant properly convicted of willfully failing to file an income tax return?
The evidence was sufficient to prove beyond a reasonable doubt that defendant willfully failed to file a 1984 income tax return. Defendant was consciously aware that a failure to file his income tax return was practically certain to be caused by his conduct.