US-CA9 · jury_instructions
9th Cir. Model Jury Instr. (Criminal) 22.5
Filing False Tax Return (Misdemeanor) (26 U.S.C. § 7207)
The defendant is charged in [Count _______ of] the indictment with filing a false tax return in violation of Section 7207 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 [delivered] [disclosed] a tax return knowing that it contained [false] [fraudulent] information as to any material matter; and
Second, 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
135aed96f52914c4d88febbdf8e815359cb77fc7756f68c103eba94918085b79
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