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26 U.S.C. § 7201
Corporation - Attempt to Evade and Defeat Corporate Tax
Acts Subsequent to Filing
United States v. Beacon Brass Co., 344 U.S. 43 (1952)IN 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]1 who was the [Position Held in Corp.] of [Name of Corporation], a corporation, did willfully attempt to evade and defeat a large part of the income tax due and owing by the said corporation to the United States of America for the calendar year2 19___, by [Describe Act or Acts; e.g., Filing False Financial Statement, Making False Statements and Representations to Employees of the Internal Revenue Service, etc. See Spies v. United States, 317 U.S. 492 (1943)], for the purpose of concealing additional unreported taxable income received by said corporation during the said calendar year2 , on which said unreported taxable income, as he [she] [it] then and there well knew and believed, there was due and owing to the United States of America an income tax of $___________. [Insert Amount of Corporation's Tax Deficiency, Not Total Tax].3
In violation of Title 26, United States Code, Section 7201.
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. If the corporation is named as the defendant, substitute the name of the corporation.
2. If fiscal year is involved, substitute "fiscal year ended __________________, 19___".
3. If it is determined that unreported tax is not to be numerically alleged in the indictment, then delete "an income tax of $_________", and substitute "a substantial additional tax". 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
