CALCRIM No. 2801

The defendant is charged [in Count] with intentionally failing to

(file a tax return with/ [or] supply information to) the Franchise Tax

Board [in violation of Revenue and Taxation Code section 19706].

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 did not (file the tax return/ [or] supply the

information) by the time required;

3. The defendant voluntarily chose not to (file the tax return/ [or]

supply the information), with the intent to violate a legal duty

known to (him/her);

AND

4. When the defendant made that choice, (he/she) intended to

unlawfully evade paying a tax.

[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).]

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

income/ [or] [additional] tax owed). The People must prove beyond a

reasonable doubt that the defendant (failed to report income/ [or] owed

[additional] taxes)]

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

underreported) income came from illegal activity.]

New January 2006; Revised June 2007