US-CA9 · jury_instructions
9th Cir. Model Jury Instr. (Criminal) 22.1
Attempt to Evade or Defeat Income Tax (26 U.S.C. § 7201)
The defendant is charged in [Count _______ of] the indictment with [specify charge] in violation of Section 7201 of Title 26 of the United States Code. For the defendant to be found guilty of that charge, the government must prove each of the following elements beyond a reasonable doubt:
First, the defendant owed more federal income tax for the calendar year [specify year] than was declared due on the defendant’s income tax return for that calendar year;
Second, the defendant knew that more federal income tax was owed than was declared due on the defendant’s income tax return;
Third, the defendant made an affirmative attempt to evade or defeat such additional tax; and
Fourth, in attempting to evade or defeat such additional tax, the defendant acted willfully.
Provenance
- Source
- ce9.uscourts.gov
- Retrieved
- 2026-08-20
- Edition
- 2026-08-20
- Content hash
784ecada495c9f9209791a4a6b54655c13635681708d0a05f62554b6206faaea
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