CALCRIM (Jury Instructions) Section 2801. Inference. People v. Roder (1983) 33 Cal.3d 491, 497–505 [189 Cal.Rptr. 501, 658 P.2d 1302]. • Need Not Prove Exact Am
CALCRIM (Jury Instructions) § 2801
Inference. People v. Roder (1983) 33 Cal.3d 491, 497–505 [189 Cal.Rptr. 501,
658 P.2d 1302].
•
Need Not Prove Exact Amount. United States v. Wilson (3d Cir. 1979) 601 F.2d
95, 99; United States v. Johnson (1943) 319 U.S. 503, 517–518 [63 S.Ct 1233,
87 L.Ed. 1546].
•
Amount of Unpaid Taxes Need Not Be Substantial. People v. Mojica (2006) 139
Cal.App.4th 1197, 1204 [43 Cal.Rptr.3d 634]; United States v. Holland (1989)
880 F.2d 1091, 1095–1096.
•
Need Not Prove From Illegal Activity. People v. Smith (1984) 155 Cal.App.3d
1103, 1158 [203 Cal.Rptr. 196].
LESSER INCLUDED OFFENSES
•
Failure to File Tax Return. Rev. & Tax. Code, § 19701; People v. Smith (1984)
155 Cal.App.3d 1103, 1182–1183 [203 Cal.Rptr. 196].
SECONDARY SOURCES
2 Witkin & Epstein, California Criminal Law (4th ed. 2012) Crimes Against
Governmental Authority, § 137.
6 Millman, Sevilla & Tarlow, California Criminal Defense Practice, Ch. 140,
Challenges to Crimes, §§ 140.02[5], 140.03 (Matthew Bender).
2802–2809.
Reserved for Future Use
CALCRIM No. 2801
TAX CRIMES
676
This section of the CALCRIM (Jury Instructions) establishes legal requirements and provisions that apply to specific circumstances in California law.
This section applies when the specific conditions outlined in the statute are met. The exact applicability depends on the facts of each situation.
Penalties vary based on the specific violation and circumstances. They may include fines, imprisonment, or other legal consequences as specified in the California code.
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In simple terms: CALCRIM (Jury Instructions) Section 2801. Inference. People v. Roder (1983) 33 Cal.3d 491, 497–505 [189 Cal.Rptr. 501, 658 P.2d 1302]. • Need Not Prove Exact Am. This means people must follow this rule, and breaking it can lead to criminal penalties.