6.26.7201-2 Tax Evasion - Computation of Tax Deficiency In order to prove a tax deficiency in this case, the government has introduced evidence that received income that was omitted from tax return, (name) (his)(her) that is, (describe the specific item of income or other evidence which is the basis for the allegation of evasion). If you find, based on all the evidence, that the government has established beyond a reasonable doubt that received income (name) (in addition to what (he)(she) then you must decide reported on (his)(her) income tax return for the year in question), whether there was a substantial tax due (in addition to what was shown to be due on as a result of the return)(in addition to what (name) paid), (name)’s (additional,) unreported income. In reaching your decision on this issue, you should consider, along with all the other evidence, the testimony introduced during the trial concerning the computation of tax liability, when the alleged (name)’s (additional) income was taken into account. If you find, based on all the evidence, that the government has established beyond a reasonable doubt that received income, and that there (name) (additional) was a substantial tax due (in addition to what was shown to be due on (his)(her) income as a result of this income, tax return) (in addition to what (name) paid), (additional) then this first element has been satisfied.
6.26.7201-2 Tax Evasion - Computation of Tax Deficiency In order to prove a tax deficiency in this case, the government has introduced evidence that (name) received income that was omitted from (his)(her) tax return, that is, (describe the specific item of income or other evidence which is the basis for the allegation of evasion). If you find, based on all the evidence, that the government has established beyond a reasonable doubt that (name) received income (in addition to what (he)(she) reported on (his)(her) income tax return for the year in question), then you must decide whether there was a substantial tax due (in addition to what was shown to be due on the return)(in addition to what (name) paid), as a result of (name)’s (additional,) unreported income. In reaching your decision on this issue, you should consider, along with all the other evidence, the testimony introduced during the trial concerning the computation of (name)’s tax liability, when the alleged (additional) income was taken into account. If you find, based on all the evidence, that the government has established beyond a reasonable doubt that (name) received (additional) income, and that there was a substantial tax due (in addition to what was shown to be due on (his)(her) income tax return) (in addition to what (name) paid), as a result of this (additional) income, then this first element has been satisfied.
2014%20Chap%206%20TaxOffenses%20final.docx