People v. Thompson

A jury convicted the defendant, Cabe H. Thompson, of three counts of willfully failing to file Illinois income tax returns for the years 1984, 1985, and 1986 (Ill. Rev. Stat. 1987, ch. 120, par. 13— 1301). The trial court subsequently sentenced him to concurrent terms of three years’ imprisonment on each count and ordered him to pay $3,529.58 in restitution. The defendant appeals.

The uncontroverted evidence showed that the defendant had been an Illinois resident since 1972 and had not filed a tax return since 1974. With respect to the charged offenses, the evidence showed that he had earned…