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CRIMINAL TAX MANUAL

INDICTMENT AND INFORMATION FORMS

July 1994

26 U.S.C., § 6531

Complaint to Toll Statute of Limitations

26 U.S.C., § 7201 - Attempt to Evade - Indictment

Individual (district of filing)

Individual (district of preparation)

Individual (joint return - district of filing)

Individual (joint return - district of preparation)

Individual (community property return)

Individual (community property return of spouse)

Individual (acts subsequent to filing - Beacon Brass)

Individual (no return - Spies-evasion)

Individual (Spies-evasion - husband/wife community property)

Individual (evasion of payment)

Corporation (false return)

Corporation (acts subsequent to filing - Beacon Brass)

Withholding and F.I.C.A. Taxes (Employer's Quarterly Return)

Excise Tax (Quarterly Return)

26 U.S.C., § 7202 - Indictment

Failure to Account For and Pay Over Withholding and F.I.C.A. Taxes

26 U.S.C., § 7203 - Information

Failure to File Individual Return (district of District Director, Hand-Carried Return)

Failure to File Individual Return (district of Service Center)

Failure to File Individual Return (Husband or Wife - Joint or Separate)

Failure to File Individual Return (Husband or Wife - Joint or Separate - Community Property State)

Failure to File Partnership Return

Failure to File Corporation Return

Failure to File Information Return

Failure to File Form 8300 (26 U.S.C. 6050I)

Failure to File Form 8300 (26 U.S.C. 6050I)

Failure to Pay Tax

Failure to File F.I.C.A. and Withholding Tax Return

Failure to File F.I.C.A. and Withholding Tax Returns - Tabular Form Information

Failure to File Excise Tax Return

26 U.S.C., § 7204 - Information

Failure to Furnish Employee's Withholding Statement

Furnishing False Employee's Withholding Statement

26 U.S.C., § 7205 - Information

False Withholding Allowance Certificate (Form W-4)

26 U.S.C., § 7206(1) - Indictment

Making and Subscribing False Return, Statement, or Other Document (district of filing)

Making and Subscribing False Return, Statement, or Other Document (district of preparation and signing)

Making and Subscribing False Income Tax Return - Open-Ended Indictment

Making and Subscribing False Return - Failure to Disclose A Business

Making and Subscribing False Form 8300 (26 U.S.C. 6050I)

26 U.S.C., § 7206(2) - Indictment

Aiding and Assisting in Preparation and Presentation of False Return/Document

Aiding and Assisting in Preparation and Presentation of False Returns - Tabular Form Indictment

26 U.S.C., § 7206(4) - Indictment

Removal or Concealment of Property with Intent to Evade Assessment or Collection of Tax

26 U.S.C., § 7206(5) - Indictment

Concealment of Assets With Compromise or Closing Agreement (Sec. 7206(5)(A))

Destruction, Falsification, etc., of Records or False Statement With Compromise or Closing Agreement (Sec.7206(5)(B))

26 U.S.C., § 7207 - Information

False Document (district of submission)

False Document (district of mailing)

False Documents - Tabular Form Information (district of submission)

False Documents - Tabular Form Information (district of mailing)

26 U.S.C., § 7210 - Information

Failure to Appear in Response to Summons

26 U.S.C., § 7212(a) "Omnibus" Clause - Indictment

7212(a) - Corrupt Endeavor to Obstruct the Revenue Laws

26 U.S.C., § 7215 - Information

Failure to Make Trust Fund Deposit

18 U.S.C., § 286/287 - Indictment and Plea Agreement

False Claim for Refund (Paper Return)

Conspiracy and Substantive False Claim (ELF Charge)

286/287 ELF False Claim Plea Agreement

18 U.S.C., § 371 - Indictment

Klein-Conspiracy to Defraud United States

18 U.S.C., § 1001 - Indictment

False Statement or Representation

False Document

Falsify or Conceal By Scheme or Device A Material Fact

18 U.S.C., § 1956(a)(1)(A)(ii) - Indictment

Laundering of Monetary Instruments

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Title Page || Table of Contents || Detailed Table of Contents
Table of Cases || Trial of a Criminal Tax Case
Model Jury Instructions || Indictment & Information Forms

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Uploaded April 1998

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