July 1994
JURY INSTRUCTIONS
18 U.S.C. § 286Principal -- To Aid, Abet, Cause, etc. (Single Defendant)
2
Principal -- To Aid, Abet, Cause, etc. (Multiple Defendants)
Aiding And Abetting (Agency)
Aiding And Abetting (Agency)
18 U.S.C. § 287Conspiracy to Defraud the Government With Respect to Claims (Elements)
18 U.S.C. § 371False Claim -- Offense Charged
Statutory Language -- Section 287
18 U.S.C. 287 -- Purpose of the Statute
First Element--Submission of Claim
Second Element -- Claim Against the United States
Third Element -- Claim was False, Fictitious or Fraudulent
Fourth Element -- Knowledge that Claim Was False
False Claims Against the Government
False, Fictitious, Or Fraudulent Claims (Elements)
False, Fictitious, Or Fraudulent Claims (Claims Submitted to Third Parties)
Making a False Claim Against the United States
18 U.S.C. § 1001Conspiracy -- Offense Charged
Essential Elements of Offense -- When Conspiracy Offense Complete
Conspiracy -- Existence of an Agreement
Must be More Than One Conspirator
Conspiracy -- Membership in an Agreement
"Overt Act" -- Defined Success of Conspiracy Immaterial
Conspiracy (Regular Charge)
Conspiracy -- Offense Charged
Multiple Objects (For Use With General Conspiracy Charge)
18 U.S.C. § 371Overt Act During Period of Conspiracy
Withdrawal of Alleged Overt Act Not Shown by Evidence
Single or Multiple Conspiracies
Multiple Conspiracies (For Use With General Conspiracy Charge)
Conspiracy (Withdrawal -- Statute of Limitations)
Withdrawal From Conspiracy (Use With General Conspiracy Charge)
18 U.S.C. § 1956 (a)(1)(A)(ii)Concealing a Material Fact -- Offense Charged (First Clause)
Making a False, Fictitious or Fraudulent Statement -- Offense Charged (Second Clause)
Making or Using Any False Writing or Document -- Offense Charged (Third Clause)
The Essential Elements of the Crime Charged
The Essential Elements of the Crime Charged
The Essential Elements of the Crime Charged Concealing a Material Fact
The Essential Elements of the Crime Charged Making a False Statement or Representation
The Essential Elements of the Crime Charged Making or Using a False Writing or Document
The Essential Elements of the Crime Charged Concealing a Material Fact From a Government Agency
The Essential Elements of the Crime Charged False Statement to Government Agency
The Essential Elements of the Crime Charged Using a False Document
The Essential Elements of the Crime Charged
The Essential Elements of the Crime Charged
"Conceals or Covers Up by Any Trick, Scheme, or Device -- Defined" (First Clause)
False, Fictitious or Fraudulent Statements or Representations
False, Fictitious or Fraudulent Statements or Representations
Makes or Uses Any False Writing or Document
26 U.S.C. § 7201
26 U.S.C. § 7202Tax Evasion -- Offense Charged
Elements Of Attempt To Evade Or Defeat A Tax
Essential Elements of Offense
Tax Evasion (26 U.S.C. § 7201)
Income Tax Evasion (26 U.S.C. § 7201)
Tax Evasion (General Charge) (26 U.S.C. § 7201)
To "Attempt to Evade or Defeat" a Tax -- Explained
"Willfully" -- To Act or to Omit
26 U.S.C. § 7203Failure to Collect or Pay Over Tax -- Offense Charged
Statute Defining Offense -- 26 U.S.C. § 7202
Person Required To Collect, Account For, And Pay Over Tax
26 U.S.C. § 7205The Nature of the Offense Charged
Failure to File -- Statute
Failure To File -- The Essential Elements of the Offense Charged
Failure to File -- Offense Charged
Failure to Pay Tax or File Tax Return -- Offense Charged
Failure to Pay Tax or File Tax Return -- Offense Charged
Failure to File Tax Return -- Offense Charged
The Requirement to File a Return--Explained
The Requirement to File a Tax Return
Failure To Pay -- Willfulness Defined
Good Faith Belief Defense -- Failure to File
Willfulness -- Good Faith Belief Defense
Willfulness -- Failure to File/Good Faith Belief Defense
Willfulness -- Failure to File/Good Faith Belief Defense
26 U.S.C. 7206(1)False Withholding Allowance Certificate (Form W-4) Offense Charged -- False No. of Allowances
Withholding Allowances (Exempt Status)
26 U.S.C. § 7206(2)False Return -- Statute Involved
Elements of Section 7206(1) (False Income Tax Return)
False Return -- Essential Elements (False Income Tax Return)
False Return - Essential Elements (False Income Tax Return)
False Return - Essential Elements (False Income Tax Return)
False Return -- Essential Elements (False Income Tax Return)
Documents Within Section 7206(1) (Income Tax Returns)
Subscribed -- Defined Proof of Signing of Return
Omission of Material Matter
Material Matter -- Gross Income
Material Matter -- Deductions
Proof Of One False Material Item Enough
Proof of Tax Deficiency Not Required
Proof of Tax Deficiency Not Required
26 U.S.C. § 7206(4)Preparing False Return -- Offense Charged
Knowledge or Consent of Taxpayer
Signing of Returns Knowledge of Taxpayer Irrelevant
26 U.S.C. § 7206(5)Concealing Property -- Offense Charged
Concealment of Property -- Elements
26 U.S.C. § 7207
26 U.S.C. § 7212(a)False Document -- Offense Charged
False Document -- Essential Elements
False Document -- Essential Elements
False Document -- Essential Elements
26 U.S.C. § 7215
SPECIFICATIONSFailure to Deposit Withholding Taxes -- Offense Charged
Essential Elements of Offense
Person Required to Collect, Account For, and Pay Over Tax
Defendant Cannot Delegate Responsibility
More Than One Responsible Person
NET WORTH
EXPENDITURESThe "Net Worth Method" of Determining Income - Explained
Income Tax Evasion - Net Worth Method (26 U.S.C. § 7201)
BANK DEPOSITS
MISCELLANEOUSBank Deposits (Plus Cash Expenditures) Method
The "Bank Deposits Method" of Determining Income - Explained
Consider Each Count Separately
Separate Consideration Of Multiple Counts
Consider Each Count And Each Defendant Separately
Separate Consideration Of Each Count And Each Defendant
Give Each Defendant Separate Consideration
Separate Consideration For Each Defendant
Separate Consideration For Each Defendant
Caution -- Punishment (Single Defendant -- Single Count)
Caution -- Punishment (Single Defendant -- Single Count)
Caution -- Punishment (Single Defendant -- Single Count)
Caution -- Punishment (Single Defendant -- Multiple Counts)
Caution -- Punishment (Single Defendant -- Multiple Counts)
Caution -- Punishment (Multiple Defendants -- Single Count)
Caution -- Punishment (Multiple Defendants -- Single Count)
Caution -- Punishment (Multiple Defendants -- Multiple Counts)
Caution -- Punishment (Multiple Defendants -- Multiple Counts)
"On Or About" -- Explained
Proof of Precise Amount of Tax Owed Not Necessary
Not Necessary to Show Any Additional Tax Due
Funds or Property From Unlawful Sources
Computation of Tax Deficiency
Accrual Method of Accounting
Overstatement of Lawful Deductions
Proof of Lawful Deductions
Deductions -- Tax Exempt Organizations
Charitable Contribution -- Defined
Charitable Contributions And Gifts -- Year Deductible
Settlement of Civil Liability is Immaterial
Knowledge of Contents of Return
Proof of Knowledge of Contents of Returns
Proof of Knowledge of Contents of Returns
Proof of Knowledge of Contents of Returns
Exculpatory Statements - Later Proved False
Exculpatory Statements - Later Proved False
False Exculpatory Statements - Later Proved False
False Exculpatory Statements
Cautionary Instruction During Trial - Similar Acts
Opinion Evidence -- The Expert Witness
Opinion Evidence -- The Expert Witness
Opinion Evidence -- The Expert Witness
Opinion Evidence -- The Expert Witness
Opinion Evidence -- The Expert Witness
Opinion Evidence -- The Expert Witness
Opinion Evidence -- The Expert Witness
Charts and Summaries -- Not Admitted
Charts and Summaries -- Not Admitted
Charts and Summaries -- Not Admitted
Charts and Summaries -- Not Admitted
Charts and Summaries -- Admitted
Charts and Summaries -- Admitted
Charts and Summaries -- Admitted
Charts and Summaries -- Admitted
Lesser Included Offense (Attempted Evasion of Payment/Failure to Pay)
Action on Advice of Counsel
Defenses -- Reliance on Preparer
Good Faith Reliance Upon Advice of Counsel
Good Faith Belief of Accused
Credibility of Witnesses -- Immunized Witness
Testimony Under Grant of Immunity
Testimony Under Grant of Immunity
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