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26 U.S.C. § 7203
Corporation 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___, the defendant, [Defendant's Name],3 was the [Position Held in Corporation] of [Name of Corporation], a corporation not expressly exempt from tax, with its principal place of business at [City], [State], and by reason of such facts he [she] [it] was required by law, after the close of the calendar year2 19___, and on or before March 15, 19___,4 for and on behalf of said corporation, 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 ____________,1 or other proper officer of the United States, stating specifically the items of said corporation's gross income and the deductions and credits allowed by law; that well-knowing and believing all of the foregoing, he [she] [it] 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 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. If the corporation is named as the defendant, substitute the name of the corporation.
4. Fiscal year corporation income tax returns must be filed on or before the 15th day of the third month following the close of the fiscal year. 26 U.S.C., § 6072(b). 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 of 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
