O110 False Tax Return, List, Account, or Statement
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
- O110
- Statute
- 26 U.S.C. § 7207
- Edition
- Eleventh Circuit Pattern Jury Instructions (Criminal Cases), revised July 2026
- Official source
- Official PDF, page 748
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 filed an [income-tax return] [a list] [an account] [a statement] that was false in a material way as charged in the indictment;
(2) when the Defendant filed the [return] [list] account] [statement], [he] [she] knew it was false; and
(3) when the Defendant did so, he acted with the intent to do something [he] [she] knew the law forbids.
Related practice page
Federal criminal defense in Miami.
Official source: Official PDF, page 748
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.