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26 U.S.C. § 7206(1)
Making and Subscribing a False Return
Failure to Disclose a BusinessIN 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 subscribe a [joint] U.S. Individual Income Tax Return, for the calendar year 19___,1 which was verified by a written declaration that it was made under the penalties of perjury and was filed with the Internal Revenue Service,2 which said income tax return he [she] did not believe to be true and correct as to every material matter in that the said return failed to disclose that he [she] was engaged in the operation of a business activity from which he [she] derived gross receipts or sales and incurred deductions, whereas, as he [she] then and there well knew and believed, he [she] was required by law and regulation to disclose the operation of this business activity, the gross receipts or sales he [she] derived therefrom, and the deductions he [she] incurred.
In violation of Title 26, United States Code, Section 7206(1).
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. If fiscal year is involved, substitute "fiscal year ended ____________, 19___".
2. If venue is to be placed in the district of filing, modify this form in accordance with language at Forms - 63.
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Uploaded April 1998
