You are here

9.43 Forcible or Attempted Rescue of Seized Property

Printer-friendly version

9.43 FORCIBLE OR ATTEMPTED RESCUE OF SEIZED PROPERTY (26 U.S.C. § 7212(b))

The defendant is charged in [Count _______ of] the indictment with [forcibly rescuing] [attempting to rescue forcibly] seized property in violation of Section 7212(b) of Title 26 of the United States Code. In order for the defendant to be found guilty of that charge, the government must prove each of the following elements beyond a reasonable doubt:

First, [specify property] was seized as authorized by the Internal Revenue Code;

Second, the defendant knew that the property had been seized as authorized by the Internal Revenue Code; and

Third, the defendant [forcibly retook] [caused to be retaken forcibly] [attempted to retake forcibly] the property without the consent of the United States.

"Forcibly" is not limited to force against persons, but includes any force that enables the defendant to retake the seized property.

[A defendant "attempts to retake" seized property where that defendant does something that is a substantial step toward retaking it. Mere preparation is not a substantial step toward the commission of attempting to rescue seized property. To constitute a substantial step, a defendant’s act or actions must demonstrate that the crime will take place unless interrupted by independent circumstances.] 

Comment

Jurors do not need to agree unanimously as to which particular act or actions constituted a substantial step toward the commission of a crime. United States v. Hofus, 598 F.3d 1171, 1176 (9th Cir.2010).