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26 U.S.C. § 7206(1)
Making and Subscribing a False Return
False Amount Not Specified - Open Ended IndictmentIN THE DISTRICT COURT OF THE UNITED STATES FOR THE ____________ DISTRICT OF ____________
UNITED STATES OF AMERICA
v.
_______________________
)
)
)
)
)No. __________________
26 U.S.C., § 7206(1)The grand jury charges:
That on or about the _________ day of _____________, 19___, in the __________________ District of _________________, [Defendant's Name], a resident of [City], [State], did willfully make and subscribe1 a [joint] U.S. Individual Income Tax Return,2 for the calendar year3 19___, which was verified by a written declaration that it was made under the penalties of perjury and was filed with the Internal Revenue Service,4 which said income tax return he [she] did not believe to be true and correct as to every material matter in that the said return reported [State Each False Item of Income Reported, e.g., Dividend Income in the Amount of $___________, Interest Income in the Amount of $________,] whereas, as he [she] then and there well knew and believed, he [she] received [State Each False Item But Not Amount, e.g., Interest Income and Dividend Income] in addition to that heretofore stated.
In violation of Title 26, United States Code, Section 7206(1).
A True Bill.
_________________________
Foreperson_________________________
United States Attorney
NOTES1. An aider and abettor may be jointly charged with the principal under 18 U.S.C., § 2. If this is done, the language "and did willfully aid, abet, assist, and cause to be so made and subscribed" should be inserted after the word "subscribe" and appropriate reference made to 18 U.S.C. (§ 2, as well as to 26 U.S.C.) § 7206(1).
2. Where appropriate, substitute correct tax return, e.g., U.S. Corporation Income Tax Return.
3. If fiscal year is involved, substitute "fiscal year ended __________, 19___".
4. If venue is to be placed in the district of filing, modify this form in accordance with language at Forms - 63.
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Uploaded April 1998
