SEARCH the Tax Division Online Files
26 U.S.C. § 7201
Sole Proprietorship or Partnership - Excise Tax Return
Attempt to Evade and Defeat Excise 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___, in the ________________ District of __________________, [Defendant's Name],1 a resident of [City], [State], who conducted a retail2 business as a [Sole Proprietorship or Partnership] under the name and style of _______________, with its principal place of business in [City], [State], did willfully attempt to evade and defeat a large part of the retail dealer's3 excise tax on [Article], imposed by Section _______________ of the Internal Revenue Code (Title 26), due and owing to the United States of America for the quarter ending4 ____________, 19___, by preparing and causing to be prepared, and by signing and causing to be signed,5 a false and fraudulent Quarterly Federal Excise Tax Return,6 which was filed with the Internal Revenue Service on behalf of said retail2 business, wherein it was stated that the excise tax due and owing to the United States of America by reason of the retail2 sale of [Article] for said quarter4 was the sum of $__________, whereas, as he [she] [it] then and there well knew and believed, there was due and owing to the United States of America for the said quarter,4 retail dealer's3 excise tax in the sum of $_________.
In violation of Title 26, United States Code, Section 7201.
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. If a corporation is named as the defendant, substitute the name of the corporation.
2. Designate appropriate business, e.g., manufacturing.
3. For other excise taxes, see 26 U.S.C., § 4041, et seq.
4. Designate appropriate period.
5. If venue is to be placed in 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".
6. Designate appropriate IRS form.
Title Page || Table of Contents || Detailed Table of Contents
Table of Cases || Trial of a Criminal Tax Case
Model Jury Instructions || Indictment & Information Forms
Uploaded April 1998
