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Manual of Model Criminal Jury Instructions
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22. Tax and Bulk Smuggling Offenses

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  • 22.1 Attempt to Evade or Defeat Income Tax (26 U.S.C. § 7201)
  • 22.2 Willful Failure to Pay Tax or File Tax Return (26 U.S.C. § 7203)
  • 22.3 Filing False Tax Return (26 U.S.C. § 7206(1))
  • 22.4 Aiding or Advising False Income Tax Return (26 U.S.C. § 7206(2))
  • 22.5 Filing False Tax Return (Misdemeanor) (26 U.S.C. § 7207)
  • 22.6 Willfully—Defined (26 U.S.C. §§ 7201, 7203, 7206, 7207)
  • 22.7 Forcible or Attempted Rescue of Seized Property (26 U.S.C. § 7212(b))
  • 22.8 Failure to Report Exporting or Importing Monetary Instruments (31 U.S.C. §§ 5316(a)(1), 5324(c))
  • 22.9 Bulk Cash Smuggling (31 U.S.C. § 5332(a))
‹ 21.5 Receiving, Concealing, Buying or Selling Smuggled Merchandise (18 U.S.C. § 545) up 22.1 Attempt to Evade or Defeat Income Tax (26 U.S.C. § 7201) ›