US-CA9 · jury_instructions
9th Cir. Model Jury Instr. (Criminal) 22.3
Filing False Tax Return (26 U.S.C. § 7206(1))
The defendant is charged in [Count _______ of] the indictment with filing a false tax return in violation of Section 7206(1) 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 signed and filed a tax return for the year [specify year] that [he] [she] knew contained [false] [incorrect] information as to a material matter;
Second, the return contained a written declaration that it was being signed subject to the penalties of perjury; and
Third, in filing the false tax return, the defendant acted willfully.
A matter is material if it had a natural tendency to influence, or was capable of influencing, the decisions or activities of the Internal Revenue Service.
Provenance
- Source
- ce9.uscourts.gov
- Retrieved
- 2026-08-20
- Edition
- 2026-08-20
- Content hash
d919c7cc0ef3aa6ea97d8157b86e47d8145f60d05189864e4b10a0f19e77ebfb
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