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26 U.S.C. § 7207
False Documents Submitted to I.R.S.
Venue in District Where Documents Submitted
Tabular Form InformationIN 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:
1. That on or about the dates hereinafter specified, in the __________________ District of _____________, [Defendant's Name], a resident of [City], [State], did willfully deliver and disclose by submitting to an Officer(s) of the Internal Revenue Service, United States Treasury Department, at [Place], [Location], documents hereinafter specified,2 known by the defendant to be fraudulent and false as to a material matter, as hereinafter specified.
2. The allegations of paragraph "1." are repeated and realleged in Counts I through _____, inclusive, of this Information, as though fully set forth therein.
COUNT DATE OF OFFENSE DESCRIPTION OF DOCUMENT FALSITY I. ______________ ______________________ ___________ II. ______________ ______________________ ___________ III. ______________ ______________________ ___________ 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 § 3.00, supra and § 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
