District of Columbia Jury Instruction - False Tax Return

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US-11CRO-84
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This form contains sample jury instructions, to be used across the United States. These questions are to be used only as a model, and should be altered to more perfectly fit your own cause of action needs.

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FAQ

To make a false statement ?willfully? under Section 1001, the defendant must have both the specific intent to make a false statement and the knowledge that his or her conduct was unlawful. Specific intent does not require evil intent but only that the defendant act deliberately and knowingly.

CACI No. 1001. Basic Duty of Care A person who [owns/leases/occupies/contr. person fails to use reasonable care to keep. safe condition. ... must use reasonable care to discover any. replace, or give adequate warning of anything. expected to harm others. In deciding whether [name of defendant.

Tax evasion involves some affirmative act to evade or defeat a tax, or payment of tax. For fraudulent tax evasion, the burden of proof rests on the government. An examiner must establish a taxpayer's intent to defraud the government.

The judge will advise the jury that it is the sole judge of the facts and of the credibility (believability) of witnesses. He or she will note that the jurors are to base their conclusions on the evidence as presented in the trial, and that the opening and closing arguments of the lawyers are not evidence.

Definition of 26 U.S.C. § 7201: Anyone who willfully attempts to evade or defeat any tax imposed, in addition to other penalties provided by law, are guilty of a felony and after conviction, shall be fined up to $100,000, or $500,000 for a corporation, or imprisoned up to 5 years, or both.

1001. Basic Duty of Care A person who [owns/leases/ occupies/controls] property is negligent if he or she fails to use reasonable care to keep the property in a reasonably safe condition.

Jury instructions are instructions for jury deliberation that are written by the judge and given to the jury. At trial, jury deliberation occurs after evidence is presented and closing arguments are made.

United States, 380 U.S. 343 (1965), the Court stated: [T]he elements of § 7201 are willfulness; the existence of a tax deficiency; and an affirmative act constituting an evasion or attempted evasion of the tax. 380 U.S. at 351 (citations omitted); see also Boulware v. United States, 128 S.

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District of Columbia Jury Instruction - False Tax Return