Opinion ID: 429635
Heading Depth: 3
Heading Rank: 3

Heading: filing a false tax return

Text: 42 The elements of the crime proscribed by 26 U.S.C. Sec. 7206(1) (1976) are: (1) the defendant made and subscribed a return, statement, or other document that was incorrect as to a material matter; (2) the return, statement, or other document subscribed by the defendant contained a written declaration that it was made under the penalties of perjury; (3) the defendant did not believe the return, statement, or other document to be true and correct as to every material matter; and (4) the defendant falsely subscribed to the return, statement, or other document willfully, with the specific intent to violate the law. United States v. Brooksby, 668 F.2d 1102, 1103-04 (9th Cir.1982). The existence of a tax deficiency is not an element of this crime. See id. 43
44 The District Court ruled as a matter of law (and Marabelles does not now dispute) that the underreporting of gross receipts was a material matter. Marabelles stipulated to the authenticity and admissibility of his tax returns for 1977 and 1978.
45 The tax return in question was signed by Marabelles under penalty of perjury.
46 The Government argues that Marabelles knew the return was false. The return was prepared reflecting only billing receipts furnished by Marabelles to the tax return preparers. Yet, Marabelles knew he frequently did not prepare a billing receipt for payment of a completed job. Thus, the Government contends, Marabelles knew the tax returns did not reflect all of his gross receipts. Marabelles, on the other hand, testified in court that he believed his 1977 tax return was accurate as prepared.
47 The analysis of this element is essentially the same as that contained in our discussion above set forth in respect to the willfulness elements of 26 U.S.C. Sec. 7201 (1976). Much, if not all, of the evidence from which a rational trier of fact could infer that Marabelles willfully attempted to evade his taxes could justifiably raise the inference that Marabelles falsely subscribed to the return willfully with the specific intent to violate the law. See United States v. Bender, 606 F.2d 897, 899 (9th Cir.1979). If anything, the Government's case here is stronger than its tax evasion case because it was required to show merely that Marabelles had formed the specific intent to violate the law by underreporting income, rather than to show that he had formed the intent to evade taxes. 48 Here, too, it is our conclusion that a rational trier of fact, viewing the above evidence in the light most favorable to the Government, could reasonably have concluded that Marabelles was guilty beyond a reasonable doubt of violating 26 U.S.C. Sec. 7206(1).