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26 U.S.C. § 7206(2)
Aiding and Assisting in the Preparation and Presentation
of a False and Fraudulent Return, Statement, or Other DocumentIN THE DISTRICT COURT OF THE UNITED STATES FOR THE ____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
)
)
)
)
)No. __________________
26 U.S.C., § 7206(2)The grand jury charges:
That on or about the _________ day of _________________, 19___, in the _________________ District of _______________, the defendant, [Defendant's Name], a resident of [City], [State], did willfully aid and assist in, and procure, counsel, and advise the preparation and presentation to the Internal Revenue Service, of a U.S. Individual Income Tax Return, Form 1040,1 of [Taxpayer's Name] for the calendar year2 19___, which was false and fraudulent as to a material matter, in that [Describe False Fact(s), e.g., it represented that the said (Taxpayer's Name) was entitled under the provisions of the Internal Revenue laws to claim deductions in the total sum of $_____________], whereas, as the defendant then and there well knew and believed, [Describe Correct Fact(s), e.g., the total deductions which the said (Taxpayer's Name) was entitled to claim for said calendar year were in the total sum of $_________].
In violation of Title 26, United States Code, Section 7206(2).
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. Designate appropriate document if not a tax return, e.g., a financial statement.
2. If fiscal year is involved, substitute "fiscal year ended ____________, 19___".
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Uploaded April 1998
