10th Cir. Crim. Pattern Jury Instr. 2.93

U.S.C. § 7206(1)

The defendant is charged in count ————— with a violation

of 26 U.S.C. section 7206(1).

This law makes it a crime for anyone willfully to make a false

material statement on an income tax return.

T o fi n d t h e d e f e n d a n t g u i l t y o f t h i s c r i m e y o u m u s t b e

convinced that the government has proved each of the following

beyond a reasonable doubt:

First: the defendant signed an income tax return that

contained a written declaration that it was made under the

penalties of perjury;

Second: the return contained a false statement that [as

alleged in indictment];

Third: the defendant knew that statement was false;

Fourth: the defendant acted willfully, that is, with the

voluntary intent to violate a known legal duty;

Fifth: the statement was material; and

Sixth: the defendant [filed] [caused someone to file] the

[income] tax return with the Internal Revenue Service.

The tax return must be false as to [the matter stated in

indictment]. The government, however, is not required to prove

that the defendant owed any additional tax for the year in

question. A monetary loss to the government is not an element of

this crime.

The fact that an individual’s name is signed to a return means

that you may find that the tax return was in fact signed by that

individual, until and unless outweighed by evidence presented

which leads you to a different conclusion.

If you find proof beyond a reasonable doubt that the

defendant signed his tax return, you may, but are not required to,

find that the defendant knew of the false matter in the return.

A statement is material under this law if it concerned a

matter necessary to the correct computation of taxes owed and was

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capable of influencing the decision of the Internal Revenue

Service.