Fill and Sign the 26 Us Code7206 Fraud and False Statementsus Form

83 Aiding And Abetting Filing False Return 26 USC § 7206(2) Title 26, United States Code, Section 7206(2), makes it a Federal crime or offense for anyone to willfully aid or assist in the preparation and filing of a Federal income tax return knowing it to be false or fraudulent in some material way. The Defendant can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt: First: That the Defendant aided or assisted in the preparation and filing of an income tax return which was false in a material way as charged in the indictment; and Second: That the Defendant did so knowingly and willfully, as charged. A declaration is " false" if it was untrue when made and was then known to be untrue by the person making it. A declaration contained within a document is " false" if it w as untrue when the document w as used and was then known to be untrue by the person using it. A declaration is "material" if it relates to a matter of significance or importance as distinguished from a minor or insignificant or trivial detail. It is not necessary, however, that the Government be deprived of any tax by reason of the filing of the false return, or that it be shown that additional tax is due, only that the Defendant willfully aided and abetted the filing of a materially false return. ANNOTATIONS AND COMMENTS 26 USC § 7206(2) provides: [Any person who] [willfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whet her or not such falsity or fraud is within the know ledge or consent of the person authorized or required to present such return, affidavit , claim, or document [ shall be guilty of an offense against t he United States]. Maximum Penalty: Three (3) years imprisonment and $250,000 fine (or $500,000 in the case of a corporation). See 26 USC § 7206 and 1 8 USC § 3571. The issue of " materiality" is for t he jury, not t he court. Unit ed States v. Gaudin, U.S. , 115 S.Ct. 2310 (1995).