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26 U.S.C. § 7203
Individual Return - Failure to File
Husband or Wife - Joint or Separate Returns
Community Property State AlternativeIN THE DISTRICT COURT OF THE UNITED STATES FOR THE ____________ DISTRICT OF _____________
UNITED STATES OF AMERICA
v.
_______________________
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)
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)No. __________________
26 U.S.C., § 7203The United States Attorney charges:
That during the calendar year1 19___, the defendants [Husband's Name] and [Wife's Name], who were husband and wife, and were residents of [City], [State],2 which is a community property state, had and received gross income computed on the community property basis of $_______________ and $____________, respectively;3 that by reason of such income, the law required each defendant to file a tax return with respect to income, or both defendants, as husband and wife, to file a single return jointly of income, following the close of the calendar year 19___ and on or before April ___, 19___,4 to make such return or returns to5 the District Director of the Internal Revenue Service for the Internal Revenue District of ______________, at __________________, 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 the foregoing, the defendants individually and jointly did willfully fail to make said income tax return or returns to the said Director of the Internal Revenue Service, to said Director of the Internal Revenue Service Center, or to any other proper office 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.
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
