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26 U.S.C. § 7201
Individual - Community Property Return of Spouse
Attempt to Evade and Defeat TaxIN THE DISTRICT COURT OF THE UNITED STATES FOR THE _______________ DISTRICT OF _____________
UNITED STATES OF AMERICA
v.
_______________________
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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], who during the calendar year1 19___, was married to [Name of Spouse], did willfully attempt to evade and defeat a large part of the income tax due and owing by the said [Name of Spouse] to the United States of America for the calendar year1 19___, by preparing and causing to be prepared, and by signing and causing to be signed,2 a false and fraudulent U.S. Individual Income Tax Return, Form 1040, which was filed with the Internal Revenue Service for and on behalf of the said [Name of Spouse], in which it was stated that his [her] taxable income3 for said calendar year1 , computed on the community property basis, was the sum of $_________, and that the amount of tax due and owing thereon was the sum of $_________, whereas, as [Defendant's Name] then and there well knew and believed, the taxable income3 of [Name of Spouse] for the said calendar year1 , computed on the community property basis, 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. If venue is to be placed in the judicial district in which the return was filed, modify this form in accordance with language at Forms - 3 and related Footnote 2. If venue is based on mailing, substitute "by mailing and causing to be mailed".
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, the taxable income of [Name of Spouse] for the said calendar year, computed on the community property basis, 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
