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26 U.S.C. § 7206(5)(B)
Withholding, Falsifying, or Destroying Records
or Making a False Statement in Connection with
a Compromise or Closing AgreementIN THE DISTRICT COURT OF THE UNITED STATES FOR THE ____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
)
)
)
)
)No. __________________
26 U.S.C., § 7206(5)(B)The grand jury charges:
That on or about the _____ day of _________________, 19___, in the __________________ District of ____________, [Defendant's Name], a resident of [City], [State], in connection with an offer of compromise1 relating to his [her] liability for [Type of Tax] taxes due and owing by him [her] to the United States of America for the calendar year(s) _________,2 did willfully [(receive) (withhold) (destroy) (mutilate) or (falsify), Describe Book, Document, or Record Involved]3 .
In violation of Title 26, United States Code, Section 7206(5)(B).
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. Where appropriate, substitute "a compromise"; or "a closing agreement"; or "an offer to enter into a closing agreement".
2. If fiscal year is involved, substitute "fiscal year(s) ended _____________, 19___".
3. Where false statement is the crime, substitute "make a false statement to [Name Appropriate Official, with Job Title], at [Place], [Location], wherein [Defendant's Name] stated that [Describe False Statement Relating to the Estate or Financial Condition of Taxpayer], whereas, as he [she] then and there well knew and believed, [Describe Correct Fact(s) Relating to False Statement]".
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Uploaded April 1998
