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26 U.S.C. § 7201
Individual - Attempt to Evade and Defeat Tax
Acts Subsequent to Filing
United States v. Beacon Brass Co., Inc., 344 U.S. 43 (1952)IN 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., § 7201The grand jury charges:
That on or about the _________ day of _______________, 19___, in the _____________________ District of _____________________, [Defendant's Name], a resident of [City], [State], did willfully attempt to evade and defeat a large part of the income tax due and owing by him [her] to the United States of America for the calendar year1 19___, by [Describe Act or Acts, e.g., Filing False Financial Statement, or Making False Statements or Representations to Employees of the Internal Revenue Service, etc. See Spies v. United States, 317 U.S. 492 (1943)], for the purpose of concealing additional unreported taxable income received by [Defendant's Name] during the said calendar year1 , on which said unreported taxable income, as he [she] then and there well knew and believed, there was due and owing to the United States of America an income tax of $_________ [Insert Amount of Tax Deficiency, Not Total Tax].2
In violation of Title 26, United States Code, Section 7201.
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. If fiscal year is involved, substitute "fiscal year ended _____________, 19___".
2. If it is determined that unreported tax is not to be numerically alleged in the indictment, then delete "an income tax of $___________." and substitute "a substantial additional tax". See United States v. Citron, 783 F.2d 307, 314-15 (2d Cir. 1986); United States v. Buckner, 610 F.2d 570, 573 (9th Cir. 1979), cert. denied, 445 U.S. 961 (1980). Note, however, that the Ninth Circuit has ruled that a "substantial" additional tax is not required; all that is required in that circuit is some additional tax. United States v. Marashi, 913 F.2d 724, 736 (9th Cir. 1990).
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Uploaded April 1998
