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26 U.S.C. § 7215
Failure to Make Trust Fund
Deposit After NoticeIN THE DISTRICT COURT OF THE UNITED STATES FOR THE ____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
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)No. __________________
26 U.S.C., § 7215The United States Attorney charges:
1. That during the period ____________, 19___, to ____________, 19___, in the ____________ District of ______________, [Defendant's Name] was an employer of labor1 required under the provisions of the Internal Revenue Code to collect, account for, and pay over to the United States federal income taxes and Federal Insurance Contributions Act (F.I.C.A.) taxes withheld from wages.
2. That [Defendant's Name] did fail at the time and in the manner prescribed by the Internal Revenue Code, and Regulations promulgated pursuant thereto, to collect, truthfully account for, and pay over and to make deposits and payments of the said withheld taxes to the United States, which were due and owing for the quarters ending _____________, 19___, _______________, 19___, ____________, 19___, and ___________, 19___.2
3. That on ____________, 19___, [Defendant's Name] was notified of such failure by notice delivered in hand to him [her] as provided by Title 26, United States Code, Section 7512, which said notice advised him [her] that he [she] was required to collect the aforesaid taxes that became collectible after delivery of such notice, and, not later than the end of the second banking day after such collection, to deposit said taxes in a separate bank account established by him [her] in trust for the United States to be kept therein until paid over to the United States.
4. That within the _______________ District of ____________, [Defendant's Name] unlawfully failed to comply with the provisions of Title 26, United States Code, Section 7512, in that, after receiving delivery of the notice referred to in paragraph "3.", he [she] paid wages and was required to collect and deposit the said taxes, but failed to deposit said taxes in a separate bank account in trust for the United States, by the dates and in the amounts hereinafter specified:
COUNT DATE WAGES PAID DATE DEPOSIT REQUIRED AMOUNT OF DEPOSIT REQUIRED I. ______________ _________________ $_______________ II. ______________ _________________ $_______________ III. ______________ _________________ $_______________ IV. ______________ _________________ $_______________ In violation of Title 26, United States Code, Section 7215.
_________________________
United States Attorney
NOTES1. If the employer is other than a sole proprietorship (e.g., a corporation, partnership, or joint venture), the relationship of the defendant to the employer-entity, which makes him the responsible person, should be alleged in paragraphs 1, 2, and 3, by substituting "[Defendant's Name], who was the [Position Held in Company] of [Name of Company], a [Type of Company, e.g., Corporation, Partnership, etc.], and an employer of labor".
2. Quarters prior to notice for which there was a failure to collect, account for, and pay over federal income and F.I.C.A. taxes withheld from wages.
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Uploaded April 1998
