O109.1 Filing a False Tax-Related Document
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
- O109.1
- Statute
- 26 U.S.C. § 7206(1)
- Edition
- Eleventh Circuit Pattern Jury Instructions (Criminal Cases), revised July 2026
- Official source
- Official PDF, page 744
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 made or caused to be made a [describe tax-related document in question] for the year [year].
(2) the [tax-related document] contained a written declaration that it was made under the penalty of perjury;
(3) when the Defendant made or helped to make the [tax-related document], [he] [she] knew it contained false material information;
(4) when the Defendant did so, he intended to do something [he] [she] knew violated the law;
(5) the false matter in the [tax-related document] related to a material statement.
Related practice page
Tax Fraud & Tax Evasion Defense in Miami
Official source: Official PDF, page 744
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.