Return to CALJIC Part 5-8 – Contents
F 7.66a
Tax Evasion: Knowledge And Intent Elements
*Delete 4th Element of CJ 7.66 and replace with the following:
The law imposed a duty on the defendant, the defendant knew of this duty and voluntarily and intentionally violated that duty.
Points and Authorities
(See FORECITE F 7.61a.)
F 7.66b
Willful Failure To File Tax Return: Prosecution Must Prove Defendant Tax Deficiency
*Add to Elements of CJ 7.66:
The defendant [failed to report [a substantial amount of] income] [or] [owed [a substantial amount in] [additional] taxes.
Points and Authorities
The existence of a tax deficiency is an element of the crime of failing to file a tax return per Rev. and Taxation Code 19706. (See People v. Mojica (2006) 139 CA4th 1197, 1202-04.) This requirement is included in CALCRIM 2801. However, Mojica disagreed with the CALCRIM requirement that the deficiency be “substantial.” (Id. at 1204.)