An intentional failure to act is still a failure to act. If you see a man drowning, and you refuse to go rescue him, or even to send a subordinate to go rescue him, you are not guilty of murder.
If you're the lifeguard, then you are guilty of negligence. The only question then is if it rises to the level of criminal negligence.
Reference the above quote from your 2nd (3rd?) most recent exchange with me, it doesn't make sense that you don't see it as an intentional, knowing failure to act even though totally capable of initiating action...is that accurate?