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26 U.S.C. § 7203
Individual Return - Failure to File
Venue in District of Service CenterIN 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 to the Director, Internal Revenue Service Center, at [City], [State], in the _______________ District of _______________, or to the District Director of the Internal Revenue Service for the Internal Revenue District of __________, at _________________, 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 Director of the Internal Revenue Service Center, to said District Director of the Internal Revenue Service, 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 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.
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Uploaded April 1998
