FEDERAL MODELS BY OFFENSE
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26 USC 7203: Failure To File A Tax Return

Federal Model Instructions (Including Commentary & Notes)
    1st Circuit
    5th Circuit [No Instruction In This Circuit]
    6th Circuit [No Instruction In This Circuit]
    7th Circuit
        15 Failure To File--Elements (26 USC 7203)
        16 Gross Income--Definition (26 USC 7203)
        17 Exact Amount Due Not Required (26 USC 7203)
        18 When Person Is Obligated To File Return (26 USC 7203)
        19 When Entity Is Obligated To File Return (26 USC 7203)
        20 Definition Of Willfully (26 USC 7203)
    8th Circuit
    9th Circuit 
    11th Circuit
    Federal Judicial Center

Lesser Included Offenses [CAVEAT and Rules]
    26 USC 7203 

Law Journals, ALR, etc.
    Research Notes

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