SERIES 2800 TAX CRIMES
F 2800 Failure to File
TABLE OF CONTENTS
F 2800 Failure To File Tax Return [Reserved]
F 2801 Willful Failure To File Tax Return
F 2801 Inst 1 Existence Of Tax Deficiency Should Be Included As Enumerated Element
F 2801 Note 1 Willful Failure to File Tax Return: CALCRIM Cross References And Research Notesa
F 2801 Note 2 Whether Tax Deficiency Must Be Substantial
Return to Series 2800 Table of Contents.
F 2800 Failure To File Tax Return [Reserved]
F 2801 Willful Failure To File Tax Return
F 2801 Inst 1 Existence Of Tax Deficiency Should Be Included As Enumerated Element
*Modify CC 2801 paragraph 4 and add as enumerated Element as follows:
5. The defendant [failed to report income] [or] [owed additional] taxes.
Points and Authorities
This Court Has The Power And Duty To Grant This Instruction Request – [See CALCRIM Motion Bank # CCM-001.]
Tax Deficiency Is An Element Of The Crime –The existence of a tax deficiency in some amount – whether or not substantial – 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.)
Propriety Of Incorporating All Elements Of The Charge In The Enumerated Elements – See FORECITE F 3500.2 Inst 1.
Identification Of Parties—See FORECITE F 100.2 Note 1.
WARNING! Federal constitutional claims may be lost without proper federalization – To preserve federal claims counsel should add the applicable constitutional provisions and authority to the above points and authorities and explain how those provisions will be violated under the circumstances of this case. Potential constitutional grounds for this request include, but are not limited to:
FORECITE CG 2.2 [Burden Of Proof: Elements And Essential Facts]
FORECITE CG 4.1 [Right To Instruct The Jurors On Defense Theories]
In death penalty cases, additional federal claims should be added including, but not limited to, those in FORECITE CG 13.
F 2801 Note 1 Willful Failure to File Tax Return: CALCRIM Cross References And Research Notes
CALCRIM Cross-References:
CALCRIM 2800 [Failure to File Tax Return]
CALCRIM 2810 [False Tax Return]
CALCRIM 2811 [Willfully Filing False Tax Return: Statement Made Under Penalty of Perjury]
CALCRIM 2812 [Willfully Filing False Tax Return: Intent to Evade Tax]
Research Notes:
See CLARAWEB Forum, Tax Crimes – Series 2800
F 2801 Note 2 Whether Tax Deficiency Must Be Substantial
See People v. Mojica (2006) 139 CA4th 1197, 1202-04.
