For a more detailed discussion of venue in section 7201 cases, see Section 8.07, infra . Failure to File Failure to file a tax return is a crime of omission. The place of venue for crimes of omission is any district where the duty could have been performed. Section 6091 of Title 26 sets forth the places for filing individual income tax returns. Thus, venue in a section 7203 prosecution is proper in either the district of residence or the district where the service center is located.
Venue is also proper where the return was filed.
Similarly, venue is proper in the district where the return preparer received information from the taxpayer, even though the taxpayer may have signed and filed the return in other districts. Similarly, venue is proper in the district where the false return was filed. In addition, venue is proper in any district where the acts of aiding and assisting took place. Rather, the defendant is given the option to transfer venue to the district where he or she resided at the time the offense was committed. Provided, That the motion is filed within twenty days after arraignment of the defendant upon indictment or information.