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26 U.S.C. § 7201
Corporation, Officer, or Employee - Corporate Return
Attempt to Evade and Defeat Corporate TaxIN 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],1 who was the [Position Held in Corp.] of [Name of Corporation], a corporation, did willfully attempt to evade and defeat a large part of the income tax due and owing by the said corporation to the United States of America for the calendar year2 19___, by preparing and causing to be prepared, and by signing and causing to be signed,3 a false and fraudulent U.S. Corporation Income Tax Return, Form 1120, which was filed with the Internal Revenue Service on behalf of said corporation, wherein it was reported that the taxable income of said corporation for the said calendar year2 was the sum of $_____, and that the total amount of tax due and owing thereon was the sum of $___________, whereas, as he [she] [it] then and there well knew and believed, the taxable income of [Name of Corporation] for the calendar year2 19___, was the sum of $_________, upon which taxable income there was due and owing to the United States of America a total tax of $_________.4
In violation of Title 26, United States Code, Section 7201.
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. If the corporation is named as the defendant, substitute the name of the corporation.
2. If fiscal year is involved, substitute "fiscal year ended __________________, 19___".
3. If venue is to be placed in the judicial district in which the return was filed, modify this form in accordance with language at Forms - 3 and related Footnote 2. If venue is based on mailing, substitute "by mailing and causing to be mailed".
4. If it is determined that unreported income and tax are not to be numerically alleged in the indictment, then substitute "whereas, as he [she] [it] then and there well knew and believed, the taxable income of the said corporation for the said calendar year was substantially in excess of that heretofore stated and that upon said additional taxable income a substantial additional tax was due and owing to the United States of America". 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
