Section 2843 | CALCRIM (Jury Instructions)

In deciding whether the claimed cash on hand figure has been proved
with reasonable certainty and whether the People have proved that any
money or property the defendant received during the year did not come
from nontaxable sources, consider whether law enforcement agents
sufficiently investigated all reasonable “leads” concerning the existence
and value of other assets and sources of nontaxable income. Law
enforcement agents must investigate all reasonable leads that arise
during the investigation or that the defendant suggests regarding assets
and income. This duty to reasonably investigate applies only to leads that
arise during the investigation or to explanations the defendant gives
during the investigation. Law enforcement agents are not required to
investigate every conceivable asset or source of nontaxable funds.
If you have a reasonable doubt about any of the following:
A. Whether the investigation reasonably pursued or refuted the
defendant’s explanations or other leads regarding defendant’s
assets or income during the year,
B. Whether the People have proved the defendant’s cash on hand at
the beginning of
<insert year alleged> to a
reasonable degree of certainty,
OR
C. Whether the People have proved that the defendant’s total bank
deposits, together with any nondeductible expenditures the
defendant made during the year, were substantially more than
the income that the defendant reported on (his/her) tax return for
<insert year alleged>,
then you must find that the People have not proved under the bank
deposits method that the defendant had unreported taxable income.
[If, on the other hand, you conclude 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; Revised August 2012
BENCH NOTES
Instructional Duty
If the prosecution is relying on the bank deposits method, the court has a sua
sponte duty to give this instruction. (See Holland v. United States (1954) 348 U.S.
121, 129 [75 S.Ct. 127, 99 L.Ed. 150]; United States v. Hall (9th Cir. 1981) 650
F.2d 994, 999.)
The court must also give the appropriate instruction on the elements of the offense
charged.
CALCRIM No. 2843
TAX CRIMES
706