Wis JI-Criminal 5012

Statutory Definition of the Crime

Filing a false or fraudulent income tax return, as defined in § 71.83(2)(b) of the

Wisconsin Statutes, is committed by a person who files 1 a false 2 income tax return with

intent to evade 3 payment of any tax required to be paid by the law. 4

State's Burden of Proof

Before you may find the defendant guilty of this offense, the State must prove by

evidence which satisfies you beyond a reasonable doubt that the following three elements

were present.

Elements of the Crime That the State Must Prove

1. The defendant filed an income tax return.

2. The return filed by the defendant was false.

False means that one or more statements in the tax return were materially

untrue. The state alleges that ______________________________________. 5

3. The defendant filed a false income tax return with intent to evade payment of

income taxes.

The term "intent to evade payment of income taxes" means that the

defendant had the mental purpose to evade 6 the payment of income taxes which

were due.

Deciding About Intent

You cannot look into a person's mind to find intent. Intent must be found, if found at

all, from the defendant's acts, words, and statements, if any, and from all the facts and

circumstances in this case bearing upon intent.

Jury's Decision

If you are satisfied beyond a reasonable doubt that all three elements of this offense

have been proved, you should find the defendant guilty.

If you are not so satisfied, you must find the defendant not guilty.