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26 U.S.C. § 7205
False Withholding Allowance Certificate, Form W-4IN 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., § 7205The United States Attorney charges:
That on or about the _____ day of __________, 19___, in the ___________ District of __________, [Defendant's Name], a resident of [City], [State], who during the calendar year 19___ was employed by [Name of Employer], a resident of [City], [State], and who was required under the Internal Revenue laws to furnish [Name of Employer] with a signed Employee's Withholding Allowance Certificate, Form W-4, setting forth the number of withholding allowances claimed on or about the date of the commencement of employment by [Name of Employer], did willfully supply a false and fraudulent Employee's Withholding Allowance Certificate, Form W-4, to [Name of Employer], on which he [she] claimed ________ withholding allowances,1 whereas, as [Defendant's Name] then and there well knew and believed, he [she] was entitled to claim only ________ withholding allowances.2
In violation of Title 26, United States Code, Section 7205.
_________________________
United States Attorney
COMMENTS1. The Government does not have to prove the number of allowances that the defendant could claim. See United States v. McDonough, 603 F.2d 19, 23-24 (7th Cir. 1979).
2. The Fifth Circuit has ruled that "withholding exemptions" and "withholding allowances" are the same in the context of the sufficiency of a Section 7205 indictment. United States v. Anderson, 577 F.2d 258, 261 (5th Cir. 1978).
NOTES
1. Where appropriate, the following language should be substituted: "he [she] claimed exemption from withholding."
2. Where appropriate, the following language should be substituted: "he [she] was not exempt from withholding."
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Uploaded April 1998
