Failure to Pay Taxes: “Substantial” Deficiency not Required
November 2nd, 2015

People v. Mojica (2006)139 Cal. App. 4th 1197, held that an earlier version of CC 2801 erroneously required a “substantial” tax deficiency or a failure to report a “substantial” amount of income. Mojica took issue with the CC requirement that the government must prove the existence of a “substantial” tax deficiency or the failure to report a “substantial” amount of income, finding that the authority cited by CC for this proposition was no longer good law.


The CC Committee subsequent to Mojica, modified CC 2801 to delete the “substantial” requirements and to cite in its Authority section People v. Mojica (2006) 139 Cal. App. 4th 1197, 1204, as authority.

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