Citation Codes Equivalent Citations citation codes Docket Number No. 82-8784. Non-Argument Calendar. Attorney(S) William P. Gaffney, U.S. , Atlanta, Ga., for plaintiff- Judges John Cooper Godbold Paul Hitch Roney Gerald Bard Tjoflat Acts Internal Revenue Code — Procedure And Administration — Crimes, Other Offenses, And Forfeitures — Crimes — General Provisions — Willful Failure To File Return, Supply Information, Or Pay Tax See more information ... Smart Summary Please sign up to generate summary. UNITED STATES OF AMERICA, PLAINTIFF-APPELLEE, v. JAMES W. EVANS, DEFENDANT-APPELLANT. PER CURIAM: Appellant was convicted for willful failure to file federal income tax returns in violations of 26 U.S.C. § 7203 (1976). His contention that the district court had no subject matter jurisdiction over the offense is frivolous. U.S. v. Spurgeon, 671 F.2d 1198 (8th Cir. 1982); U.S. v. Marks, 534 F. Supp. 663 (W.D.Mo. 1982). AFFIRMED.