Federal- False Tax Return

Statute
26 USC 7207. Fraudulent returns, statements, or other documents

Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.

Jury Instruction
The Defendant can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt:

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 was untrue when the document was 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, insignificant, or trivial detail. It is not necessary, however, that the Government be deprived of any tax by the reason of the filing of the false return, or that it be shown that additional tax was due, only that the Defendant willfully filed a materially false return.

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