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26 U.S.C. § 7203
Individual Return - Failure to File
Venue in District of District Director
Hand-Carried ReturnIN 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., § 7203The United States Attorney charges:
That during the calendar year1 19___, [Defendant's Name], who was a resident of [City], [State],2 had and received gross income of $____________;3 that by reason of such gross income he [she] was required by law, following the close of the calendar year1 19___, and on or before April 15, 19___,4 to make an income tax return to5 the District Director of the Internal Revenue Service for the Internal Revenue District of __________, at ____________, in the ______________ District of _____________, or to the Director, Internal Revenue Service Center, at [City], [State], or other proper officer of the United States, stating specifically the items of his [her] gross income and any deductions and credits to which he [she] was entitled; that well-knowing and believing all of the foregoing, he [she] did willfully fail to make an income tax return to said District Director of the Internal Revenue Service, to said Director of the Internal Revenue Service Center, or to any other proper officer of the United States.
In violation of Title 26, United States Code, Section 7203.
_________________________
United States Attorney
NOTES1. If fiscal year is involved, substitute "fiscal year ended _____________, 19___". Fiscal year individual returns must be filed on or before the 15th day of the fourth month after the end of the fiscal year. 26 U.S.C., § 6072(a).
2. If venue is based on defendant's principal place of business, substitute for residence, "whose principal place of business was in [City], [State]".
3. If the amount of gross income is not to be alleged, substitute "had and received gross income in excess of $__________ (minimum filing requirement)." For definition of gross income, see 26 U.S.C., § 61.
4. If April 15th fell on a Saturday, Sunday, or legal holiday, the appropriate date in the information would be the next succeeding day that was not a Saturday, Sunday, or legal holiday. Note that the date the return was due should include any authorized extensions of time for filing. 26 U.S.C., § 7503.
5. If the District Director is located in a judicial district other than the judicial district of the defendant's residence or place of business, and venue is to be placed in the judicial district of the defendant's residence or place of business, then insert "the Representative of" and be sure that the location specified in the information, i.e., "at _______________", is the location of the representative -- the field office, and not the main office of the District Director.
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Uploaded April 1998
