CA · jury_instructions
CALCRIM No. 2845
Determining Income: Specific Items Method
In this case, the People are [also] using the specific items method to try to
prove that the defendant had unreported taxable income. I will now
explain the specific items method.
In order to prove that the defendant received unreported taxable income
under the specific items method, the People must prove that:
1. The defendant received income during <insert year
alleged>;
2. The income the defendant received was taxable;
AND
3. The income the defendant received was substantially greater than
the income (he/she) reported on (his/her) tax return for
<insert year alleged>.
If you have a reasonable doubt about whether the People have proved 1,
2, or 3, you must find that the People have not proved under the specific
items method that the defendant had unreported taxable income.
[If, on the other hand, you conclude that the defendant did have
unreported taxable income, you must still decide whether the People
have proved all elements of the crimes[s] charged [in Count[s]].]
New January 2006
Provenance
- Source
- courts.ca.gov
- Retrieved
- 2026-08-20
- Edition
- calcrim-2019
- Content hash
5706b76d5edc439514dfa4483527ca6608cb61fda89d8fe2e6090d9ac4fc2efc
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