Is a failure to file an income tax return an affirmative act of attempted tax evasion?

The failure to file an income tax return is, by itself, insufficient to constitute an affirmative act of attempted tax evasion. The willful failure to file is a misdemeanor under 26 U.S.C. 7203, while a violation of section 7201, which requires a willful attempt to evade or defeat a tax, is a felony. Spies v. United States, 317 U.S. 492, 493-94 (1943). ³