Section 2846 | CALCRIM (Jury Instructions)

then you must find that the People have not proved under the net worth
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
BENCH NOTES
Instructional Duty
If the prosecution is relying on the net worth method, the court has a sua sponte
duty to give this instruction. (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, 998.)
The court must also give the appropriate instruction on the elements of the offense
charged.
Give the bracketed sentence that begins with “If, on the other hand, you conclude”
in every case, unless the court is giving CALCRIM No. 2846, Proof of Unreported
Taxable Income: Must Still Prove Elements of Offense.
AUTHORITY
•
Net Worth Method Explained. Holland v. United States (1954) 348 U.S. 121,
129 [75 S.Ct. 127, 99 L.Ed. 150]; see also Pattern Jury Instructions of the
District Judges Association of the Eleventh Circuit, Offense Instruction No. 93.2
(2003); Federal Jury Practice and Instructions, Criminal (5th ed.) § 67.05.
•
Sua Sponte Duty to Instruct on Method. 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, 998.
•
Requirements for Proof. Holland v. United States (1954) 348 U.S. 121, 129–138
[75 S.Ct. 127, 99 L.Ed. 150]; see also United States v. Sabino (6th Cir. 2001)
274 F.3d 1053, 1071.
CALCRIM No. 2842
TAX CRIMES
704

Give the bracketed sentence that begins with “If, on the other hand, you conclude”
in every case, unless the court is giving CALCRIM No. 2846, Proof of Unreported
Taxable Income: Must Still Prove Elements of Offense.
AUTHORITY
•
Bank Deposits Method Explained. United States v. Hall (9th Cir. 1981) 650 F.2d
994, 997, fn. 4; see also Pattern Jury Instructions of the District Judges
Association of the Eleventh Circuit, Offense Instruction No. 93.3 (2003); Federal
Jury Practice and Instructions, Criminal (5th ed.) § 67.07.
•
Sua Sponte Duty to Instruct on Method. United States v. Hall (9th Cir. 1981)
650 F.2d 994, 999.
•
Requirements for Proof. United States v. Conaway (5th Cir. 1993) 11 F.3d 40,
43–44; United States v. Abodeely (8th Cir. 1986) 801 F.2d 1020, 1024; United
States v. Boulet (5th Cir. 1978) 577 F.2d 1165, 1167.
TAX CRIMES
CALCRIM No. 2843
707

expenditures the defendant made during the year, together with
any increase in the defendant’s net worth, 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 cash
expenditures 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 P