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26 U.S.C. § 7201
Individual - Spies Evasion (No Return Filed)
Attempt to Evade and Defeat Tax
Husband and Wife Codefendants - Community PropertyIN 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 during the calendar year1 19___, the defendants [Husband's Name] and [Wife's Name], who were husband and wife, and who were residents of [City], [State], had and received taxable income,2 computed on the community property basis, in the sum of $_____________ and $__________, respectively; that upon said taxable income2 there was owing to the United States of America by each defendant an income tax of $_________ and $ ,3 respectively; that well-knowing and believing the foregoing facts, [Husband's Name] and [Wife's Name], on or about April 15, 19___,4 in the __________ District of ________________, did willfully attempt to evade and defeat the said income tax due and owing5 by each of them to the United States of America for said calendar year1 by failing to make separate individual income tax returns or a joint individual income tax return on or before April 15, 19___,4 as required by law, to any proper officer of the Internal Revenue Service, by failing to pay to the Internal Revenue Service said income taxes, and by [Set Forth the Affirmative Act(s) of Evasion Done by or on Behalf of Each Defendant, Such as Concealing and Attempting to Conceal from all Proper Officers of the United States of America his [her] [their] True and Correct Income; See Spies v. United States, 317 U.S. 492, 499 (1943)].
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., Secs. 61, et seq.
3. Include total tax liability, without regard to wage withholding.
4. 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.
5. If there has been income tax withholding, add before "said income tax", either "a substantial part of", or "a large part of", or "a part of" or "a portion of."
6. This form, with bracketed wording "concealing and attempting to conceal", was approved in United States v. Edwards, 777 F.2d 644, 650 (11th Cir. 1985), cert. denied, 475 U.S. 1123 (1986); See also, United States v. Nelson, 791 F.2d 336, 338 n.3 (5th Cir. 1986) for list of cases approving underlined language of concealment.
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Uploaded April 1998
