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26 U.S.C. § 7201
Corporation - Attempt to Evade and Defeat Corporate Tax
Acts Subsequent to Filing
United States v. Beacon Brass Co., 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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)
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No. __________________
26 U.S.C., § 7201

The 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 [Describe Act or Acts; e.g., Filing False Financial Statement, Making False Statements and 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 said corporation during the said calendar year2 , on which said unreported taxable income, as he [she] [it] 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 Corporation's Tax Deficiency, Not Total Tax].3

In violation of Title 26, United States Code, Section 7201.

A True Bill.

_________________________
Foreperson

_________________________
United States Attorney


NOTES

1. 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 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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