Tag Archives: CC 2801


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 […]


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