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26 U.S.C. § 7201
Individual - Separate Return
Attempt to Evade and Defeat Tax
Venue in District of FilingIN THE DISTRICT COURT OF THE UNITED STATES FOR THE _____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
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)
)
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)No. __________________
26 U.S.C., § 7201The grand jury charges:
That on or about the _________ day of _______________, 19___, in the ______________ District of _________________, [Defendant's Name], a resident of [City], [State], did willfully attempt to evade and defeat a large part of the income tax due and owing by him [her] to the United States of America for the calendar year1 19___, by filing and causing to be filed with the Director, Internal Revenue Service Center, at [City], [State],2 a false and fraudulent U.S. Individual Income Tax Return, Form 1040, wherein he [she] stated that his [her] taxable income3 for the calendar year1 19___, was the sum of $___________, and that the amount of tax due and owing thereon was the sum of $___________, whereas, as he [she] then and there well knew and believed, his [her] taxable income3 for the said calendar year1 was the sum of $_____________, upon which said taxable income3 there was owing to the United States of America an income tax of $____________.4
In violation of Title 26, United States Code, Section 7201.
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. If fiscal year is involved, substitute "fiscal year ended __________, 19___".
2. When appropriate, substitute "by filing and causing to be filed with the District Director of the Internal Revenue Service for the Internal Revenue District of _______________, at _______________"; or "by filing and causing to be filed with the Representative of the District Director of the Internal Revenue Service for the Internal Revenue District of _______________, at ___________".
3. Forms 1040 for some years do not use the phrase "taxable income" or "tax table income". However, what constitutes taxable income, as defined in 26 U.S.C., § 63, is actually computed on the appropriate line of the return. That line may vary and the line on the return showing the amount on which the actual tax was computed should be used.
4. If it is determined that unreported income and tax are not to be numerically alleged in the indictment, then substitute "whereas, as he [she] then and there well knew and believed, his [her] taxable income for the said calendar year was substantially in excess of that heretofore stated and that upon said additional taxable income a substantial additional tax was due and owing to the United States of America". See United States v. Citron, 783 F.2d 307, 314-15 (2d Cir. 1986); United States v. Buckner, 610 F.2d 570, 573 (9th Cir. 1979), cert. denied, 445 U.S. 961 (1980). Note, however, that the Ninth Circuit has ruled that a "substantial" additional tax is not required; all that is required in that circuit is some additional tax. United States v. Marashi, 913 F.2d 724, 736 (9th Cir. 1990).
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Uploaded April 1998
