July 1994![]()
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CRIMINAL TAX MANUAL 18 U.S.C. § 2JURY INSTRUCTIONS
18 U.S.C. § 286Principal -- To Aid, Abet, Cause, etc. (Single Defendant)
2
Principal -- To Aid, Abet, Cause, etc. (Multiple Defendants)
3
Aiding And Abetting (Agency)
9
Aiding And Abetting (Agency)
11
18 U.S.C. § 287Conspiracy to Defraud the Government With Respect to Claims (Elements)
15
18 U.S.C. § 371False Claim -- Offense Charged
16
Statutory Language -- Section 287
18
18 U.S.C. 287 -- Purpose of the Statute
19
First Element--Submission of Claim
21
Second Element -- Claim Against the United States
22
Third Element -- Claim was False, Fictitious or Fraudulent
23
Fourth Element -- Knowledge that Claim Was False
24
False Claims Against the Government
25
False, Fictitious, Or Fraudulent Claims (Elements)
26
False, Fictitious, Or Fraudulent Claims (Claims Submitted to Third Parties)
27
Making a False Claim Against the United States
28
18 U.S.C. § 1001Conspiracy -- Offense Charged
33
Essential Elements of Offense -- When Conspiracy Offense Complete
35
Conspiracy -- Existence of an Agreement
37
Must be More Than One Conspirator
39
Conspiracy -- Membership in an Agreement
40
"Overt Act" -- Defined Success of Conspiracy Immaterial
42
Conspiracy (Regular Charge)
44
Conspiracy -- Offense Charged
53
Multiple Objects (For Use With General Conspiracy Charge)
18 U.S.C. § 37154
Overt Act During Period of Conspiracy
55
Withdrawal of Alleged Overt Act Not Shown by Evidence
56
Single or Multiple Conspiracies
57
Multiple Conspiracies (For Use With General Conspiracy Charge)
61
Conspiracy (Withdrawal -- Statute of Limitations)
63
Withdrawal From Conspiracy (Use With General Conspiracy Charge)
65
18 U.S.C. § 1956 (a)(1)(A)(ii)Concealing a Material Fact -- Offense Charged (First Clause)
66
Making a False, Fictitious or Fraudulent Statement -- Offense Charged (Second Clause)
67
Making or Using Any False Writing or Document -- Offense Charged (Third Clause)
68
The Essential Elements of the Crime Charged
70
The Essential Elements of the Crime Charged
72
The Essential Elements of the Crime Charged Concealing a Material Fact
73
The Essential Elements of the Crime Charged Making a False Statement or Representation
74
The Essential Elements of the Crime Charged Making or Using a False Writing or Document
75
The Essential Elements of the Crime Charged Concealing a Material Fact From a Government Agency
76
The Essential Elements of the Crime Charged False Statement to Government Agency
77
The Essential Elements of the Crime Charged Using a False Document
78
The Essential Elements of the Crime Charged
79
The Essential Elements of the Crime Charged
80
"Conceals or Covers Up by Any Trick, Scheme, or Device -- Defined" (First Clause)
82
False, Fictitious or Fraudulent Statements or Representations
83
False, Fictitious or Fraudulent Statements or Representations
84
Makes or Uses Any False Writing or Document
85
26 U.S.C. § 720126 U.S.C. § 7202Tax Evasion -- Offense Charged
92
Elements Of Attempt To Evade Or Defeat A Tax
94
Essential Elements of Offense
95
Tax Evasion (26 U.S.C. § 7201)
96
Income Tax Evasion (26 U.S.C. § 7201)
97
Tax Evasion (General Charge) (26 U.S.C. § 7201)
98
To "Attempt to Evade or Defeat" a Tax -- Explained
102
"Willfully" -- To Act or to Omit
106
26 U.S.C. § 7203Failure to Collect or Pay Over Tax -- Offense Charged
110
Statute Defining Offense -- 26 U.S.C. § 7202
111
Person Required To Collect, Account For, And Pay Over Tax
115
26 U.S.C. § 7205The Nature of the Offense Charged
120
Failure to File -- Statute
122
Failure To File -- The Essential Elements of the Offense Charged
123
Failure to File -- Offense Charged
124
Failure to Pay Tax or File Tax Return -- Offense Charged
125
Failure to Pay Tax or File Tax Return -- Offense Charged
126
Failure to File Tax Return -- Offense Charged
127
The Requirement to File a Return--Explained
128
The Requirement to File a Tax Return
129
Failure To Pay -- Willfulness Defined
133
Good Faith Belief Defense -- Failure to File
134
Willfulness -- Good Faith Belief Defense
136
Willfulness -- Failure to File/Good Faith Belief Defense
138
Willfulness -- Failure to File/Good Faith Belief Defense
140
26 U.S.C. 7206(1)False Withholding Allowance Certificate (Form W-4) Offense Charged -- False No. of Allowances
145
Withholding Allowances (Exempt Status)
150
26 U.S.C. § 7206(2)False Return -- Statute Involved
156
Elements of Section 7206(1) (False Income Tax Return)
157
False Return -- Essential Elements (False Income Tax Return)
159
False Return - Essential Elements (False Income Tax Return)
160
False Return - Essential Elements (False Income Tax Return)
161
False Return -- Essential Elements (False Income Tax Return)
162
Documents Within Section 7206(1) (Income Tax Returns)
164
Subscribed -- Defined Proof of Signing of Return
165
Omission of Material Matter
170
Material Matter -- Gross Income
171
Material Matter -- Deductions
172
Proof Of One False Material Item Enough
173
Proof of Tax Deficiency Not Required
174
Proof of Tax Deficiency Not Required
175
26 U.S.C. § 7206(4)Preparing False Return -- Offense Charged
181
Knowledge or Consent of Taxpayer
186
Signing of Returns Knowledge of Taxpayer Irrelevant
187
26 U.S.C. § 7206(5)Concealing Property -- Offense Charged
195
Concealment of Property -- Elements
197
26 U.S.C. § 720726 U.S.C. § 7212(a)False Document -- Offense Charged
208
False Document -- Essential Elements
210
False Document -- Essential Elements
211
False Document -- Essential Elements
213
26 U.S.C. § 7215SPECIFICATIONSFailure to Deposit Withholding Taxes -- Offense Charged
226
Essential Elements of Offense
230
Person Required to Collect, Account For, and Pay Over Tax
233
Defendant Cannot Delegate Responsibility
234
More Than One Responsible Person
235
NET WORTHEXPENDITURESThe "Net Worth Method" of Determining Income - Explained
247
Income Tax Evasion - Net Worth Method (26 U.S.C. § 7201)
251
BANK DEPOSITSMISCELLANEOUSBank Deposits (Plus Cash Expenditures) Method
268
The "Bank Deposits Method" of Determining Income - Explained
274
Consider Each Count Separately
276
Separate Consideration Of Multiple Counts
277
Consider Each Count And Each Defendant Separately
278
Separate Consideration Of Each Count And Each Defendant
279
Give Each Defendant Separate Consideration
280
Separate Consideration For Each Defendant
281
Separate Consideration For Each Defendant
282
Caution -- Punishment (Single Defendant -- Single Count)
283
Caution -- Punishment (Single Defendant -- Single Count)
284
Caution -- Punishment (Single Defendant -- Single Count)
285
Caution -- Punishment (Single Defendant -- Multiple Counts)
286
Caution -- Punishment (Single Defendant -- Multiple Counts)
287
Caution -- Punishment (Multiple Defendants -- Single Count)
288
Caution -- Punishment (Multiple Defendants -- Single Count)
289
Caution -- Punishment (Multiple Defendants -- Multiple Counts)
290
Caution -- Punishment (Multiple Defendants -- Multiple Counts)
291
"On Or About" -- Explained
292
Proof of Precise Amount of Tax Owed Not Necessary
295
Not Necessary to Show Any Additional Tax Due
296
Funds or Property From Unlawful Sources
297
Computation of Tax Deficiency
298
Accrual Method of Accounting
299
Overstatement of Lawful Deductions
311
Proof of Lawful Deductions
312
Deductions -- Tax Exempt Organizations
316
Charitable Contribution -- Defined
318
Charitable Contributions And Gifts -- Year Deductible
319
Settlement of Civil Liability is Immaterial
323
Knowledge of Contents of Return
328
Proof of Knowledge of Contents of Returns
329
Proof of Knowledge of Contents of Returns
330
Proof of Knowledge of Contents of Returns
331
Exculpatory Statements - Later Proved False
332
Exculpatory Statements - Later Proved False
334
False Exculpatory Statements - Later Proved False
336
False Exculpatory Statements
337
Cautionary Instruction During Trial - Similar Acts
344
Opinion Evidence -- The Expert Witness
346
Opinion Evidence -- The Expert Witness
347
Opinion Evidence -- The Expert Witness
348
Opinion Evidence -- The Expert Witness
349
Opinion Evidence -- The Expert Witness
350
Opinion Evidence -- The Expert Witness
351
Opinion Evidence -- The Expert Witness
352
Charts and Summaries -- Not Admitted
353
Charts and Summaries -- Not Admitted
354
Charts and Summaries -- Not Admitted
355
Charts and Summaries -- Not Admitted
356
Charts and Summaries -- Admitted
357
Charts and Summaries -- Admitted
358
Charts and Summaries -- Admitted
359
Charts and Summaries -- Admitted
360
Lesser Included Offense (Attempted Evasion of Payment/Failure to Pay)
363
Action on Advice of Counsel
370
Defenses -- Reliance on Preparer
371
Good Faith Reliance Upon Advice of Counsel
372
Good Faith Belief of Accused
373
Credibility of Witnesses -- Immunized Witness
377
Testimony Under Grant of Immunity
378
Testimony Under Grant of Immunity
379
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