SEARCH the Tax Division Online Files


Previous Page Next Page

26 U.S.C. § 7206(5)(A)
Concealment of Assets in Connection
with a Compromise or Closing Agreement

IN THE DISTRICT COURT OF THE UNITED STATES

FOR THE ____________ DISTRICT OF ____________

UNITED STATES OF AMERICA

    v.

_______________________

)
)
)
)
)
  
No. __________________
26 U.S.C., § 7206(5)(A)

The grand jury charges:

That on or about the _____ day of _________________, 19___, in the __________________ District of ____________, [Defendant's Name], a resident of [City], [State], in connection with an offer of compromise1 relating to his [her] liability for [Type of Tax] taxes due and owing by him [her] to the United States of America for the calendar year(s) _________,2 did willfully conceal from [Specify Particular Officer, with Job Title] and all other proper officers and employees of the United States, [Describe Property Belonging to Taxpayer or Other Person Liable for the Tax].

In violation of Title 26, United States Code, Section 7206(5)(A).

A True Bill.

_________________________
Foreperson

_________________________
United States Attorney


NOTES

1. Where appropriate, substitute "a compromise"; or "a closing agreement"; or "an offer to enter into a closing agreement".

2. If fiscal year is involved, substitute "fiscal year(s) ended _____________, 19___".


Previous Page     Top     Next Page

Title Page || Table of Contents || Detailed Table of Contents
Table of Cases || Trial of a Criminal Tax Case
Model Jury Instructions || Indictment & Information Forms


Uploaded April 1998