N.C.P.I.—Civil 813.31

The (state number) issue reads:2

"Did the defendant make an unauthorized disclosure of tax

information?"

On this issue the burden of proof is on the plaintiff. This means

that the plaintiff must prove, by the greater weight of the evidence, two

things2:

First, that the defendant [was engaged or employed to prepare]

[prepared or undertook to prepare] a tax [form] [report] [return] for

[(name taxpayer)] [(name other person for whom report was prepared)].

Second, that the defendant [disclosed, divulged or made known in

any manner] [used for any purpose or in any manner] other than in the

preparation of the [form] [report] [return], the [name or address]

[amount of income] [amount of income tax or other taxes] [(describe

other information shown on or included in form, report, or return)] of

[(name taxpayer)] [(name other person for whom report was prepared)]

without [his] [(name other person for whom report was prepared)]

express consent.

Finally, as to this issue on which the plaintiff has the burden of

proof, if you find by the greater weight of the evidence that defendant

made an unauthorized disclosure of tax information, then it would be your

duty to answer this issue "Yes" in favor of the plaintiff.

If, on the other hand, you fail to so find, then it would be your duty

to answer this issue "No" in favor of the defendant.