SEARCH the Tax Division Online Files
26 U.S.C. § 7201
Individual - Spies Evasion, No Return Filed
Attempt to Evade and Defeat Tax, Affirmative Acts,
Spies v. United States, 317 U.S. 492 (1943)
IN THE DISTRICT COURT OF THE UNITED STATES FOR THE _____________ DISTRICT OF _____________
UNITED STATES OF AMERICA
v.
_______________________
)
)
)
)
)No. __________________
26 U.S.C., § 7201The grand jury charges:
That during the calendar year1 19___, [Defendant's Name], a resident of [City], [State], had and received taxable income2 in the sum of $_________; that upon said taxable income2 there was owing to the United States of America an income tax of $_____; that well-knowing and believing the foregoing facts, [Defendant's Name] , on or about April 15, 19___,3 in the District of _______________, did willfully attempt to evade and defeat the said income tax due and owing by him [her] to the United States of America for said calendar year1 by failing to make an income tax return on or before April 15, 19 ,3 as required by law, to any proper officer of the Internal Revenue Service, by failing to pay to the Internal Revenue Service said income tax, and by [set forth the affirmative act(s) of evasion, such as concealing and attempting to conceal from all proper officers of the United States of America his [her] true and correct income].4
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___." Fiscal year individual returns must be filed on or before the 15th day of the fourth month after the end of the fiscal year. 26 U.S.C. § 6072(a).
2. For definition of taxable income, see 26 U.S.C., § 63. Note also 26 U.S.C. § 61, et seq.
3. Note that if April 15th fell on a Saturday, Sunday, or legal holiday, the filing date to charge in the indictment would be the next succeeding day that was not a Saturday, Sunday, or legal holiday. Note also that the date the return was due should include any authorized extensions of time for filing. 26 U.S.C., § 7503.
4. See Spies v. United States, 317 U.S. 492, 499 (1943).
Title Page || Table of Contents || Detailed Table of Contents
Table of Cases || Trial of a Criminal Tax Case
Model Jury Instructions || Indictment & Information Forms
Uploaded April 1998
