CALCRIM No. 2846. Proof of Unreported Taxable Income: Must Still Prove Elements of Offense

Judicial Council of California Criminal Jury Instructions (2025 edition)

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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]
].
New January 2006
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).
2847-2859. Reserved for Future Use
1927

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