2846. Proof of Unreported Taxable Income: Must Still Prove Elements of Offense

2846. Proof of Unreported Taxable Income: Must Still Prove Elements of Offense

If you conclude based on the (net worth[,]/ [or] bank deposits[,]/ [or] cash expenditures[,]/ [or] specific items) method that the defendant did have unreported taxable income, you must still decide whether the People have proved all elements of the crime[s] charged [in Count[s] ].

Bench Notes

Instructional Duty

If the court is instructing on multiple methods of proving unreported taxable income, the court may give this instruction once, after explaining some or all of the methods, rather than repeating the last paragraph of each instruction on each method.

Secondary Sources

4 Millman, Sevilla & Tarlow, California Criminal Defense Practice, Ch. 83, Evidence, § 83.03[1] (Matthew Bender).

(New January 2006)