What are the elements necessary to convict a defendant for tax evasion and subscribing to a false statement on a return?

Frumenti contends the jury's verdict on the two tax counts was not supported by the evidence. In Count 7, he was charged with tax evasion. In Count 6, he was charged with subscribing to a false statement on a tax return. In reviewing the evidence, this court must review the evidence in the light most favorable to the government, and determine whether any rational trier of fact could have found the essential elements of the crimes charged beyond a reasonable doubt. Jackson v. Virginia, 443 U.S. 307, 319 (1979).

The elements necessary to convict for tax evasion are the existence of a tax deficiency, willfulness in attempt at evasion of taxes, and an affirmative act constituting evasion or attempted evasion. United States v. Marabelles, 724 F.2d 1374, 1377 (9th Cir.1984). Frumenti contends the government failed to establish beyond a reasonable doubt that a tax deficiency existed, or that he acted willfully to evade payment of taxes.