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26 U.S.C. § 7202
Failure to Account for and Pay Over
Withholding and F.I.C.A. (Social Security) TaxesIN THE DISTRICT COURT OF THE UNITED STATES FOR THE _____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
)
)
)
)
)No. __________________
26 U.S.C., § 7202The grand jury charges:
That on or about the _____ day of _______________, 19___, in the _________________ District of _______________, [Defendant's Name], a resident of [City], [State], who conducted a business as a sole proprietorship1 under the name and style of _________________, with its principal place of business in [City], [State], and who, during the first quarter2 of the year 19___, ending __________, 19___, deducted and collected from the total taxable wages of his [her] employees federal income taxes and Federal Insurance Contributions Act taxes in the sum of $_______ , did willfully fail to truthfully account for and pay over to the Internal Revenue Service said federal income taxes withheld and Federal Insurance Contributions Act taxes due and owing to the United States of America for the said quarter ending _______________, 19___.
In violation of Title 26, United States Code, Section 7202.
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. If taxpayer is a corporation, refer to Forms - 25 as a guide in charging appropriate corporate officials with failure to account for and pay over withholding and F.I.C.A. (Social Security) taxes due from the corporation.
2. Designate appropriate quarter.
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Uploaded April 1998
