FEDERAL MODEL INSTRUCTIONS BY
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INTERNAL REVENUE CODE (TITLE 26, SUBTITLE E): ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
Distilled Spirits, Wines, And Beer (Title 26, Chapter 51)
26 USC 5604(a)(1) And 26 USC
5301(d):
Possession Or Transfer Of Non-Tax-Paid Distilled Spirits
Machine Guns, Destructive Devices, And Certain Other
Firearms (Title 26, Chapter 53)
26 USC
5845: Definition Of Make
26 USC
5861: Failure To Pay Tax Or
Register--Elements
26 USC
5861(d): Receiving Or
Possessing Unregistered Firearms
26 USC
5861(h): Possession Of Firearm
Having Altered Or Obliterated Serial Number
26 USC
5861(i): Firearms–Possession
Without Serial Number
INTERNAL REVENUE CODE (TITLE 26, SUBTITLE F): PROCEDURE AND ADMINISTRATION
Crimes, Other Offenses, And Forfeitures (Title 26 -
Chapter 75, Subchapter A [Crimes])
26 USC
7201: Income Tax Evasion
26 USC
7203: Failure To File A Tax
Return
26 USC
7206(1): False Statements On
Income Tax Return
26 USC
7206(2): Aiding Or Assisting
In Preparation Of False Documents Under Internal Revenue Laws
26 USC
7207: Filing False Tax Return
26 USC
7212: Corruptly Endeavoring To
Obstruct Or Impede Due Administration Of Laws--Elements
26 USC
7212(b): Forcible Rescue Of
Seized Property