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26 U.S.C. § 7203
Individual - 26 U.S.C. § 6050I
Returns Relating to Cash Received in Trade or Business
Failure to FileIN 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., § 7203The grand jury charges:
During the calendar year 19___, in the [Judicial District], the defendant [Defendant's Name], was the [Position Held in Business] of a business located in [City], [State], under the name and style of [Name of Business], and was engaged in trade and business as [Type of Business].
On or about [Date of Cash Transaction], defendant [Defendant's Name], in connection with a transaction relating to [Trade or Business - Insert Description of Transaction (e.g., the sale of an automobile to an undercover agent of the Internal Revenue Service)], did receive [Amount involved in cash transaction] in cash from [Name of Person Conducting Transaction] as [Reason for Receipt (e.g., payment for automobile)].
By virtue of his receipt of [Amount of Cash] on [Date of Cash Transaction], defendant [Defendant's Name] was required by law, pursuant to Title 26, United States Code, Section 6050I, and Treas. Reg. §1.6050I-1T (26 C.F.R.), to file with the Director, Internal Revenue Service, _____________ Division, at [City], [State], in the _______________ District of ________________, or to the Director, Internal Revenue Service Center, at [City], [State], or other proper officer of the United States, a return within 15 days of his [her] receipt of the [Amount of Cash], on IRS Form 8300 in the manner and form stated thereon, stating, among other things, the name, address, and taxpayer identification number of the person from who he [she] received the cash, the amount of cash received, and the date and nature of the transaction;
Well knowing all of the foregoing facts, defendant [Defendant's Name] did willfully fail to file the required return with the Internal Revenue Service or with any proper officer of the United States;
In violation of Title 26, United States Code, Section 7203.
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
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Uploaded April 1998
