California Court of Appeal May 25, 2006, B176369 (People v. Mojica)

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Opinion

RUBIN, J.

Abel Mojica appeals from the judgment entered after a jury convicted him of felony income tax evasion. (Rev. & Tax. Code, § 19706.) Because the jury was not instructed that it had to find the existence of a tax deficiency as an element of the offense, we reverse.