New January 2006; Revised April 2008
The court must give this instruction on request when evidence of other offenses has
been introduced under Evidence Code section 1101(b). (Evid. Code, § 1101(b);
People v. Carpenter (1997) 15 Cal.4th 312, 382 [63 Cal.Rptr.2d 1, 935 P.2d 708];
People v. Collie (1981) 30 Cal.3d 43, 63–64 [177 Cal.Rptr. 458, 634 P.2d 534].)
Evidence of the failure of the defendant to ﬁle tax returns in previous years may be
admitted as evidence of prior illegal acts tending to show intent or lack of accident
or mistake. (United States v. Fingado (10th Cir. 1991) 934 F.2d 1163, 1165–1166.)
The court must identify for the jury what issue the evidence has been admitted for:
to prove mental state, to prove lack of accident or mistake, or to prove both.
The paragraph that begins with “If you conclude that the defendant did not ﬁle”
has been included to prevent jury confusion over the standard of proof. (See People
v. Reliford (2003) 29 Cal.4th 1007, 1012–1013 [130 Cal.Rptr.2d 254, 62 P.3d 601]
[instruction on Evidence Code section 1108 evidence sufficient where it advised
jury that prior offense alone not sufficient to convict; prosecution still required to
prove all elements beyond a reasonable doubt].)
CALCRIM No. 375, Evidence of Uncharged Offenses to Prove Identity, Intent, or
Common Plan, etc.
• Evidence of Prior Uncharged Acts. Evid. Code, § 1101(b).
•Standard of Proof Preponderance of Evidence. People v. Carpenter (1997) 15
Cal.4th 312, 382 [63 Cal.Rptr.2d 1, 935 P.2d 708].
• Previous Failure to File Tax Returns. United States v. Fingado (1991) 934
F.2d 1163, 1165–1166.
4 Millman, Sevilla & Tarlow, California Criminal Defense Practice, Ch. 83,
Evidence, § 83.12 (Matthew Bender).
6 Millman, Sevilla & Tarlow, California Criminal Defense Practice, Ch. 140,
Challenges to Crimes, §§ 140.02, 140.03 (Matthew Bender).
See Bench Notes and Related Issues section in CALCRIM No. 375, Evidence of
Uncharged Offenses of Prove Identity, Intent, or Common Plan, etc.
CALCRIM No. 2840 TAX CRIMES