O107.1 Tax Evasion: General Charge
Official jury instruction text reproduced for information. It is not legal advice; the instruction given in a case depends on the facts and the court.
- Instruction
- O107.1
- Statute
- 26 U.S.C. § 7201
- Edition
- Eleventh Circuit Pattern Jury Instructions (Criminal Cases), revised July 2026
- Official source
- Official PDF, page 727
Elements
Quoted word for word from the official text. Eleventh Circuit Pattern Jury Instructions (Criminal Cases), revised July 2026.
The Defendant can be found guilty of this crime only if all the following facts are proved beyond a reasonable doubt:
(1) the Defendant owed substantial income tax in addition to the amount declared on [his/her] tax return;
(2) the Defendant knew when [he/she] filed that income tax return that [he/she] owed substantially more income taxes than the amount reported on [his/her] tax return; and
(3) the Defendant intended to evade or defeat paying income taxes [he/she] knew [he/she] was required by law to pay.
Related practice page
Economic & Financial Crimes Defense in Miami · Tax Fraud & Tax Evasion Defense in Miami
Official source: Official PDF, page 727
Official jury instruction text reproduced for information. It is not legal advice; the instruction given in a case depends on the facts and the court.