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26 U.S.C. § 7206(1)
Making and Subscribing a False
Return, Statement, or Other Document
Venue in District of Filing
IN THE DISTRICT COURT OF THE UNITED STATES FOR THE ____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
)
)
)
)
)No. __________________
26 U.S.C., § 7206(1)The grand jury charges:
That on or about the _____ day of __________, 19___, in the ________________ District of _____, [Defendant's Name], a resident of [City], [State], did willfully make and subscribe1 a [Describe Document], which was verified by a written declaration that it was made under the penalties of perjury and was filed with the Director, Internal Revenue Service Center, at [City], [State],2 which said [Describe Document] he [she] did not believe to be true and correct as to every material matter in that the said [Describe Document and the False Fact(s)], whereas, as he [she] then and there well knew and believed, [Describe Correct Fact(s)].
In violation of Title 26, United States Code, Section 7206(1).
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
COMMENT1. The Seventh Circuit has approved this type of form as sufficiently charging a 7206(1) offense. United States v. Marrinson, 832 F.2d 1465, 1476 (7th Cir. 1987).
NOTES
1. An aider and abettor may be jointly charged with the principal under 18 U.S.C., § 2. If this is done, the language "and did willfully aid, abet, assist, and cause to be so made and subscribed" should be inserted after the word "subscribe" and appropriate reference made to 18 U.S.C., § 2, as well as to 26 U.S.C., § 7206(1).
2. If the Service Center was not the place of filing, substitute "with the District Director of the Internal Revenue Service for the Internal Revenue District of __________, at ________"; or "with the Representative of the District Director of the Internal Revenue Service for the Internal Revenue District of ____________, at _______________".
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Uploaded April 1998
