THE SHELLOW COLLECTION
Jury Instructions By James M. Shellow of Wisconsin
Go to Shellow Collection Table of Contents

Impeding Internal Revenue Service (26 USC 7212(a))

    1.    Conspiracy To Impede Internal Revenue Service: Elements
    2.    Prosecution Must Prove Conspiracy Was To Impede IRS Assessment And 
           Collection Of Defendant's Federal Income Taxes
    3.    Conspiracy To Violate Federal Tax Law

THE SHELLOW COLLECTION
Jury Instructions By James M. Shellow of Wisconsin

1.    Conspiracy To Impede Internal Revenue Service: Elements

ALERT: Carefully review the Caveats and Disclaimers before using these materials.

    As I told you, the crime charged in Count ____ is criminal conspiracy. A criminal conspiracy is a kind of criminal partnership –– an agreement or understanding between two or more people to do something unlawful. The crime may be committed even if the agreement or understanding is not successfully carried out.

    The crime of criminal conspiracy has five essential elements, which are:

    One, that on or before __________ (date), two or more persons reached an agreement or understanding to defraud the United States by impeding, impairing, obstructing and defeating the lawful government functions of the Internal Revenue Service. In connection with this element, it is not necessary that any single defendant have been among the original parties to the agreement or understanding. Further, in order for persons to "reach an agreement or understanding" as required by this element, it is not necessary that the agreement or understanding be in writing or in any other particular form, and it is not necessary that there be agreement or understanding, or even discussion, on all the details of how the agreement or understanding is to be carried out;

    Two, that the defendant joined in the agreement or understanding, either at the time it was first reached or at some later time while it was still in effect. In connection with this element, you should understand that merely being present at the scene of an event, or merely acting in the same way as others, or merely associating with others, does not prove that a person has joined in an agreement or understanding. But in order to join in an agreement or understanding as required by this element, a person does not have to know all the details of the agreement or understanding, and does not have to know the identity of all the others involved. Further, it is not necessary that a person agree to play any particular part in carrying out the agreement or understanding;

    Three, that at the time the defendant joined in the agreement or understanding, (he/she) knew the purpose of the agreement or understanding;

    Four, that while the agreement or understanding was in effect, a person or persons who had joined the agreement or understanding committed one or more of the overt acts described in pages _____ of the indictment. In connection with this element, it is not necessary that the acts referred to be unlawful acts, and it is not necessary that the defendant personally committed the act, but you must agree unanimously on at least one overt act that was performed;

    Five, that the act or acts described in element four, if you find beyond a reasonable doubt that such acts were committed, were intentionally committed for the purpose of carrying out or carrying forward the agreement or understanding.

    To convict a defendant of criminal conspiracy, the government must prove each of these essential elements beyond a reasonable doubt as to that defendant. If the government has done so as to any defendant, you may find that defendant guilty of the crime charged in Count ____. On the other hand, if the government has failed to prove each of these essential elements beyond a reasonable doubt as to any defendant, you must find that defendant not guilty of the crime charged under Count ____.

    If the government has failed to prove, beyond a reasonable doubt, the existence of the conspiracy which is charged, then you must find the defendants not guilty even though some other conspiracy did exist. Likewise, if the government has failed to prove, beyond a reasonable doubt, that a defendant was a member of the conspiracy which is charged, then you must find that defendant not guilty even though he may have been a member of some other conspiracy.

Manual of Modern Criminal Jury Instructions for the Eighth Circuit, 5.06A [formerly §8.01 (1985)], modified.

See also THE SHELLOW COLLECTION: False Statements On Income Tax Return (26 USC 7206)(1)) And Filing False Tax Return (26 USC 7207).

See also THE SHELLOW COLLECTION: Conspiracy.

See NCJIC Chapter 83: Conspiracy.

See generally NCJIC 98.3 [Tax Evasion].

See NCJIC Federal Model Instructions by Offense: 26 USC 7212: Corruptly Endeavoring To Obstruct Or Impede Due Administration Of Laws--Elements.

THE SHELLOW COLLECTION
Jury Instructions By James M. Shellow of Wisconsin

2.    Prosecution Must Prove Conspiracy Was To Impede IRS Assessment And Collection Of Defendant's Federal Income Taxes

ALERT: Carefully review the Caveats and Disclaimers before using these materials.

See also THE SHELLOW COLLECTION: Conspiracy.

See also THE SHELLOW COLLECTION: False Statements On Income Tax Return (26 USC 7206)(1)) And Filing False Tax Return (26 USC 7207).

See NCJIC Chapter 83: Conspiracy.

See generally NCJIC 98.3 [Tax Evasion].

See NCJIC Federal Model Instructions by Offense: 26 USC 7212: Corruptly Endeavoring To Obstruct Or Impede Due Administration Of Laws--Elements.

THE SHELLOW COLLECTION
Jury Instructions By James M. Shellow of Wisconsin

3.    Conspiracy To Violate Federal Tax Law

    See THE SHELLOW COLLECTION:  Conspiracy Generally: Conspiracy To Violate Federal Tax Law.