CALCRIM No. 2811

Penalty of Perjury (Rev. & Tax. Code, § 19705(a)(1))

The defendant is charged [in Count] with intentionally making

and signing (a/an) (false/ [or] inaccurate) (tax return[,]/ [or] statement[,]/

[or other] document) provided to the Franchise Tax Board [in violation

of Revenue and Taxation Code section 19705(a)(1)].

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

prove that:

1. The defendant made and signed a (tax return[,]/ [or] statement[,]/

[or other] document) provided to the Franchise Tax Board;

2. The (tax return[,]/ [or] statement[,]/ [or other] document)

(contained/ [or] was verified by) a written declaration that it was

made under penalty of perjury;

3. The (tax return[,]/ [or] statement[,]/ [or other] document)

contained a material statement that was (false/ [or] inaccurate);

4. When the defendant made and signed the (tax return[,]/ [or]

statement[,]/ [or other] document), (he/she) did not believe that

the document was true and correct about every material matter;

AND

5. When the defendant acted, (he/she) did so voluntarily, with the

intent to violate a legal duty known to (him/her).

A (false/ [or] inaccurate) statement is material if a reasonable person

would believe that it could influence the calculation or monitoring of the

amount of tax owed. [Although the People must prove that the statement

was material, the People do not have to prove that any additional tax

was owed to the government.]

[If the People prove beyond a reasonable doubt that the defendant’s

name is signed to a (return[,]/ [or] statement[,]/ [or other] document)

filed with the Franchise Tax Board, you may but are not required to

conclude that the defendant was the person who actually signed the

document. [A document can be filed using (a/an) (computer modem[,]/

[or] magnetic media[,]/ [or] optical disk[,]/ [or] facsimile machine[,]/ [or]

telephone).]]

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

income/ [or] [additional] tax owed).]

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

underreported) income came from illegal activity.]

New January 2006