CJI2d[NY] Tax Law §§ 1802, 1803, 1804, 1805, 1806

The (specify) count is Criminal Tax Fraud in the (specify) degree.

Select appropriate alternative:

Under our law, a person commits Criminal Tax Fraud in the fifth degree when he or she commits a tax fraud act.

Under our law, a person is guilty of Criminal Tax Fraud in the (specify) degree when he or she commits a tax fraud act or acts and, with the intent to evade any tax due², or to defraud the state [or any subdivision of the state], the person pays the state [and/or a political subdivision of the state] (whether by means of underpayment or receipt of refund or both), in a period of not more than one year in excess of (specify) dollars less than the tax liability that is due.

The following terms used in that definition have a special meaning:

TAX FRAUD ACT means willfully engaging in an act or acts or willfully causing another to engage in an act or acts pursuant to which a person³: (continue by inserting the appropriate subdivision from Tax Law §1801 (Tax fraud acts).

WILLFULLY means acting with either intent to defraud, intent to evade the payment of taxes or intent to avoid a requirement⁴ of law, a lawful requirement of the commissioner or a known legal duty.⁵

INTENT means conscious objective or purpose. Thus, a person acts with intent to evade any tax due or to defraud the state [or to evade the payment of taxes or to avoid a requirement⁶ of law, or a lawful requirement of the commissioner or a known legal duty] when that person's conscious objective or purpose is to do so.⁷

In order for you to find the defendant guilty of this crime, the People are required to prove, from all the evidence in the case, beyond a reasonable doubt, each of the following [two / three] elements:

1. That on or about (date), in the County of (County), the defendant, (defendant's name) committed a tax fraud act;

2. That the defendant did so with the intent to evade any tax due, or to defraud the state [or any subdivision of the state];

Omit if “criminal tax fraud in the fifth degree” is charged:

3. and, That the defendant paid the state [and/or a political subdivision of the state] (whether by means of underpayment or receipt of refund or both), in a period of not more than one year in excess of (specify) dollars less than the tax liability that is due.

If you find the People have proven that [both / each] of those elements beyond a reasonable doubt, you must find the defendant guilty of this crime.

If you find the People have not proven [both / any one or more] of those elements beyond a reasonable doubt, you must find the defendant not guilty of this crime.