CALCRIM No. 2825

Code, § 19705(a)(2))

The defendant is charged [in Count] with (aiding in[,]/ [or]

assisting in[,]/ [or] procuring[,]/ [or] counseling[,]/ [or] advising) the

(preparation/ [or] presentation) of a (false/ [or] fraudulent) (tax return[,]/

[or] affidavit[,]/ [or] claim[,]/ [or other] document) [in violation of

Revenue and Taxation Code section 19705(a)(2)].

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

prove that:

1. The defendant (aided in[,]/ assisted in[,]/ [or] procured[,]/ [or]

counseled[,]/ [or] advised) the (preparation/ [or] presentation) of a

(tax return[,]/ [or] affidavit[,]/ [or] claim[,]/ [or other] document)

required under the (personal income/corporation) tax laws;

2. The (tax return[,]/ [or] affidavit[,]/ [or] claim[,]/ [or other]

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

fraudulent);

<See Bench Notes on element 3.>

[3. The defendant knew that the (tax return[,]/ [or] affidavit[,]/ [or]

claim[,]/ [or other] document) contained a (false/ [or] fraudulent)

statement;]

AND

(3/4). When the defendant acted, (he/she) did so voluntarily, with

intent that a known legal duty would be violated.

A (false/ [or] fraudulent) 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.]

The People do not need to prove that the taxpayer, as opposed to the

defendant, knew the (tax return[,]/ [or] affidavit[,]/ [or] claim[,]/ [or

other] document) contained a (false/ [or] fraudulent) statement.

Someone aids in the (preparation/ [or] presentation) of a (false/ [or]

fraudulent) (tax return[,]/ [or] affidavit[,]/ [or] claim[,]/ [or other]

document) if, before or during the (preparation/ [or] presentation) of the

document, he or she does something that encourages another person to

(prepare/ [or] present) the (false/ [or] fraudulent) document. [The

defendant does not need to personally prepare the document or even be

present when the document is completed.]

New January 2006