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26 U.S.C. § 7201
Individual - Attempt to Evade
and Defeat the Payment of TaxIN THE DISTRICT COURT OF THE UNITED STATES FOR THE _____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
)
)
)
)
)No. __________________
26 U.S.C., § 7201The grand jury charges:
That on or about the ________ day of _______________, 19___,1 in the _____________ District of _______________, [Defendant's Name], a resident of [City], [State], did willfully attempt to evade and defeat the payment of a large part of the income tax due and owing by him [her] to the United States of America for the calendar year2 19___, in the amount of $_________, by [Set Forth the Affirmative Acts Constituting the Willful Attempt, Such as the Following: Concealing and Attempting to Conceal From the Internal Revenue Service the Nature and Extent of His [her] Assets and the Location Thereof; Making False Statements to Agents of the Internal Revenue Service; Placing Funds and Property in the Names of Nominees; Placing Funds and Property Beyond the Reach of Service of Process; etc.].
In violation of Title 26, United States Code, Section 7201.
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. The Seventh Circuit has held that an indictment may use the April 15 return due date, even though not all the acts of evasion of payment occurred on that date. See United States v. Conley, 826 F.2d 551, 558-559 (7th Cir. 1987). Moreover, the "attempt" may consist of a course of conduct. If so, substitute "on or about the _____ day of ___________________, 19___, and continuing to _______________".
2. If fiscal year is involved, substitute "fiscal year ended _____________, 19___"; if more than one year's tax is involved, substitute "for the years ____________ through _____________".
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Uploaded April 1998
