Kyle

MEMORANDUM *

Roosevelt Kyle (“Kyle”) appeals his conviction by jury trial on four counts of violating 26 U.S.C. § 7203 by wilfully failing to file an income tax return from 1996 to 1999. The district court sentenced Kyle to twelve months for the first count and made the sentence concurrent on the other three counts. He appeals the sufficiency of the jury instructions, the effectiveness of his advisory counsel, the denial of his initial motion to proceed pro se, the denial of his motion for a bill of particulars, the indictment, and the purported exclusion of expert witnesses. The United States *76 moved to dismiss its cross-appeal of Kyle’s sentence, and we granted that motion. We have jurisdiction under 28 U.S.C. § 1291 and we hereby affirm Kyle’s conviction.

I.

Kyle argues that the district court committed plain error in failing to define “willfulness” as an element of the charge, as the jury was prevented from considering his affirmative defense of a good faith belief that he was not required to file an income tax return.

While Kyle’s argument is facially appealing, it must fail, for finding error is necessary but insufficient to sustain his position. The error must be…