11th Cir. Pattern Jury Instr. (Criminal) O109.1

26 U.S.C. § 7206(1)

It’s a Federal crime to wilfully and knowingly prepare and file a false tax

return or other tax-related documents.

The Defendant can be found guilty of this crime only if all the following

facts are proved beyond a reasonable doubt:

(1) the Defendant made or caused to be made a [describe tax-related

document in question] for the year [year].

(2) the [tax-related document] contained a written declaration that it

was made under the penalty of perjury;

(3) when the Defendant made or helped to make the [tax -related

document], [he] [she] knew it contained false material

information;

(4) when the Defendant did so, he intended to do something [he] [she]

knew violated the law;

(5) the false matter in the [tax- related document] related to a material

statement.

The government has the burden of proving each of these five elements

beyond a reasonable doubt, for each of the years in question.

A declaration is “false” if it is untrue when it is made and the person making

it knows it is untrue. A declaration in a document is “false” if it is untrue when the

document is used and the person using it knows it is untrue.

A declaration is “material” if it concerns a matter of significance or

importance, not a minor or insignificant or trivial detail.

The Government does not have to show that any taxes were not paid because

of the false return, or that any additional taxes are due. It only has to prove that the

Defendant intentionally helped to file a materially false return, which Defendant

knew violated the law.

A false matter is “material” if the matter was capable of influencing the

Internal Revenue Service.