11th Cir. Pattern Jury Instr. (Criminal) O109.2

of False Documents Under Internal Revenue Laws

26 U.S.C. § 7206(2)

It’s a Federal crime to willfully aid or assist to prepare under the Internal

Revenue laws a document that is false or fraudulent as to any material matter.

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

facts are proved beyond a reasonable doubt:

(1) That the Defendant [aided in] [assisted in] [procured] [counseled]

[advised on] the preparation [presentation] of [a return] [an

affidavit] [a claim] arising under [in connection with any matter

arising under] the Internal Revenue laws; and

(2) this [return] [affidavit] [claim] falsely stated that ______________

[state material matters asserted, e.g., _______________ received

gross income of $ _______ during the year _____];

(3) the defendant knew that the statement in the [return] [affidavit]

[claim] was false;

(4) the false statement was material; and

(5) the defendant did so with the intent to do something the defendant

knew the law forbids.

It is not necessary that the government prove that the falsity or fraud was

with the knowledge or consent of the person authorized or required to present the

[return] [claim] [affidavit] [document].

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

it knows it is untrue.

A declaration contained within 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 relates to a matter of significance or

importance as distinguished from a minor or insignificant or trivial detail. The

Government does not have to show that it was deprived of any tax because of the

false return, or that additional tax is due. It only has to prove that the Defendant

aided and abetted the filing of a materially false return, which the D efendant knew

violated the law.