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26 U.S.C. § 7203
Partnership Return - Failure to File
Venue in District of Service Center 1IN 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 year2 19___, [Defendant's Name] conducted a business as a partnership under the name and style of _________________, with its principal place of business at [City], [State], and by reason of such facts he [she] was required by law, following the close of the calendar year2 19___, and on or before April 15, 19___,3 for and on behalf of said partnership, to make a partnership return of income 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 ________________________1 , or other proper officer of the United States, stating specifically the items of said partnership's gross income and the deductions and credits allowed by law; that well-knowing and believing all of the foregoing, he [she] did willfully fail to make a partnership 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 venue is to be placed in the judicial district of the District Director, modify this form in accordance with language at Forms - 33.
2. If fiscal year is involved, substitute "fiscal year ended _____________, 19___".
3. Fiscal year partnership returns must be filed on or before the 15th day of the fourth month following the close of the fiscal year. 26 U.S.C., Secs. 6031, 6072(a). Note that if the fifteenth day 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 also 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
