The Shellow Instructions
Jury Instructions By James M. Shellow of Wisconsin
Go to Shellow Instructions Table of Contents

    1.    Income Tax Prosecutions: Taxpayers Not Obligated To Cooperate With IRS
    2.    Conspiracy To Violate Federal Tax Law

    See also The Shellow Instructions: False Statements On Income Tax Return (26 USC 7206(1)) And Filing False Tax Return (26 USC 7207).

    See also The Shellow Instructions: Impeding Internal Revenue Service (26 USC 7212(a)).

The Shellow Instructions
Jury Instructions By James M. Shellow of Wisconsin

1.    Income Tax Prosecutions: Taxpayer Not Obligated To Cooperate With IRS

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

SAMPLE INSTRUCTION:

    A taxpayer is under no obligation to furnish agents of the Internal Revenue Service with any books and records, nor is he under any obligation to answer questions asked by such agents.

CASES WHERE THE ABOVE INSTRUCTION WAS GIVEN:

United States v. Marrinson, No. 85-CR-225 (N.D. Ill. 1986); United States v. Hestnes, No. 77-CR-23 (W.D. Wis. 1977).

RELATED FORECITE National™ MATERIALS:

See generally FORECITE National™ 300.23 [Privilege Against Self Incrimination (5th Amendment)].

The Shellow Instructions
Jury Instructions By James M. Shellow of Wisconsin

2.    Conspiracy To Violate Federal Tax Law

    See The Shellow Instructions:  Conspiracy Generally: Conspiracy To Violate Federal Tax Law.