O109.2 Aiding or Assisting in Preparation of False Documents Under Internal Revenue Laws

The Defendant can be found guilty of this crime only if all the following facts are proved beyond a reasonable doubt:

(1) That the Defendant [aided in] [assisted in] [procured] [counseled] [advised on] the preparation [presentation] of [a return] [an affidavit] [a claim] arising under [in connection with any matter arising under] the Internal Revenue laws; and

(2) this [return] [affidavit] [claim] falsely stated that ______________ [state material matters asserted, e.g., _______________ received gross income of $ _______ during the year _____];

(3) the defendant knew that the statement in the [return] [affidavit] [claim] was false;

(4) the false statement was material; and

(5) the defendant did so with the intent to do something the defendant knew the law forbids.