FEDERAL MODELS BY OFFENSE
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26 USC 7201: Income Tax Evasion

Federal Model Instructions (Including Commentary & Notes)
    1st Circuit
    5th Circuit
    6th Circuit [No Instruction In This Circuit]
    7th Circuit 
        09 Attempt To Evade Or Defeat Tax – Elements (26 USC 7201)
        10 Definition Of Willfully (26 USC 7201)
        11 Date Tax Is Due And Owing (26 USC 7201)
        12 No Need For Tax Assessment (26 USC 7201)
        13 Failure To File Does Not Constitute Evasion (26 USC 7201)
        14 Unanimity As To Acts Charged (26 USC 7201)
    8th Circuit
    9th Circuit
    10th Circuit
    11th Circuit
        OI 93.1 Tax Evasion (General Charge) (26 USC 7201)
        OI 93.2 Net Worth Method
        OI 93.3 Bank Deposits Method
        OI 93.4 Cash Expenditures Method
    Federal Judicial Center

Lesser Included Offenses [CAVEAT and Rules]
    26 USC 7201

Law Journals, ALR, etc.
    Research Notes

National Criminal Jury Instruction Compendium Links
    See NCJIC 98.3 [Tax Evasion]