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26 U.S.C. § 7207
False Document Submitted to I.R.S.
Venue in District of MailingIN THE DISTRICT COURT OF THE UNITED STATES FOR THE ____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
)
)
)
)
)No. __________________
26 U.S.C., § 72071The United States Attorney charges:
That on or about the _______ day of _________________, 19___, in the ____________ District of ____________, [Defendant's Name], a resident of [City], [State], did willfully deliver and disclose by mailing and causing to be mailed, to an Officer(s) of the Internal Revenue Service, United States Treasury Department, a [Describe Document, e.g., List, Account, Statement, or Other Document],2 which was known by the defendant to be fraudulent and false as to a material matter in that [Describe the False Fact(s)], whereas, as he [she] then and there well knew and believed, [Describe the Correct Fact(s)].
In violation of Title 26, United States Code, Section 7207.
_________________________
United States Attorney
NOTES1. Department policy generally limits Section 7207 prosecutions to cases involving the falsification of documents other than U.S. tax returns. In some very limited instances, however, the Tax Division will authorize 7207 charges where a false tax return is involved. See Tax Division Directive No. 75 in Section 3.00, supra and Section 16.03, Policy Limiting The Use Of § 7207, supra.
2. A separate count should be charged for each false document.
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Uploaded April 1998
