CALCRIM No. 2800

The defendant is charged [in Count] with failing to (file a tax

return with/ [or] supply information to) the Franchise Tax Board [in

violation of Revenue and Taxation Code section 19701(a)].

To prove that the defendant is guilty of this crime, the People must

prove that:

1. The defendant was required to (file a tax return with/ [or] supply

information to) the Franchise Tax Board;

2. The defendant repeatedly failed to (file a tax return/ [or] supply

required information) over a period of two years or more;

AND

3. The defendant’s failure to (file the return/ [or] supply required

information) resulted in an estimated delinquent tax liability of at

least fifteen thousand dollars.

[If the People prove beyond a reasonable doubt that the Franchise Tax

Board issued a certificate stating that (a return had not been filed/ [or]

information had not been supplied) as required by law, you may but are

not required to conclude that (the return was not filed/ [or] the

information was not supplied).]

[If the People prove beyond a reasonable doubt that the defendant was

the (president/ [or] chief operating officer) of a corporation, you may but

are not required to conclude that the defendant is the person responsible

for (filing a return with/ [or] supplying information to) the Franchise

Tax Board as required for that corporation.]

[The People do not have to prove the exact amount of unreported

income.]

[The People do not have to prove that the (unreported/ [or]

underreported) income came from illegal activity.]

New January 2006; Revised August 2006