with evidence that the party did not timely file income tax returns). In Cree, the Third Circuit expressly disagreed with Klein, Dunton, and Gellman and explained that the willfulness element of willful failure to file means only that the defendant acted “voluntarily and with the deliberate intent to violate the law.” Cree, 969 F.2d at 37 (citations omitted). In other words, willfulness is the intent (mens rea) that is required of the defendant when he or she commits the crime, not a substantive element of the crime. As the Third Circuit noted, “it is certainly possible, and perhaps even likely, that in some instances individuals who willfully fail to file federal income tax returns do so with the conscious intent to conceal their tax liability from the gove .2d 999, 1003-04 (1995)(<HOLDING>); but see United States v. Lundy, 416 F.Supp.2d
holding that petit theft is per se a crime involving dishonesty or false statement under section 906101 and disapproving of the practice of conducting a trial within a trial to determine whether an affirmative misstatement or misrepresentation of fact was involved in the commission of the crime the conviction of which is sought to be introduced for impeachment purposes holding that witness could not be impeached with prior statement because his silence did not constitute testimony  holding that a witness may be impeached with evidence of a conviction under 26 usc  7201 because that crime requires an attempt to evade or defeat a tax which implies cheating or defrauding the government and as such involves dishonesty holding that an infamous crime under the arkansas constitution is a crime involving elements of deceit and dishonesty holding without discussion of montgomery that a defendant can only be impeached by evidence of a conviction of a prior felony or infamous crime