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26 U.S.C. § 7203
Sole Proprietorship or Partnership
Excise Tax 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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)
)
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)No. __________________
26 U.S.C., § 7203The United States Attorney charges:
That during the period from [Date] to [Date], [Defendant's Name]2 conducted a business as a [Sole Proprietorship or Partnership] under the name and style of _____________, with its principal place of business in [City], [State], and sold at retail3 [Article], upon which sales there were due and owing to the United States of America retail dealer's4 excise taxes in the amount of $_________; that by reason of such fact he [she] was required by law, after [Last Day Of Period], and on or before [Return Due Date], to make a Quarterly Federal Excise Tax Return 5 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; that well-knowing and believing all of the foregoing, he [she] did willfully fail to make said 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 taxpayer is a corporation, refer to Forms - 25 as a guide in charging appropriate corporate officials with failure to file return on behalf of corporation.
3. Designate appropriate business, e.g., manufacturing.
4. For other excise taxes, see 26 U.S.C., § 4041, et seq.
5. Designate appropriate IRS form.
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Uploaded April 1998
