What the prosecution proposed should be given to the jury: WAGES DEFINED
As it relates to 26 U.S.C. § 7206(1), I instruct you that the wages means all payments for services performed by an employee for his employer. The term wages applies to all employees and is not restricted to persons working for the government. 26 U.S.C. § 3401
EMPLOYER DEFINED
As it relates to 26 U.S.C. § 7206(1), I instruct you that the term “employer” means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person . This definition applies to all employers, whether private or government. 26 U.S.C. § 3401
EMPLOYEE DEFINED
As it relates to 26 U.S.C. § 7206(1), I instruct you that the term “employee” includes every individual performing services if the relationship between that individual and the person for whom he performs such services is the legal relationship of employer and employee. 26 U.S.C. § 3401
What I proposed should be given to the jury (the actual words of the laws): 3401(a) Wages
For purposes of this chapter, the term ''wages'' means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid— [a list of exceptions omitted for purposes of this posting]
3401(c) Employee
For purposes of this chapter, the term ''employee'' includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term ''employee'' also includes an officer of a corporation.
3121(a) Wages
For purposes of this chapter, the term ''wages'' means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include - … [a list of exceptions omitted for purposes of this posting]
3121(b) Employment
For purposes of this chapter, the term ''employment'' means any service, of whatever nature, performed
3121(e) State, United States and Citizen
For purposes of this chapter -
3121(h) American Employer
For purposes of this chapter, the term ''American employer'' means an employer which is -
6051 Receipts for employees (what is to be reported on a W-2 or 4852-- nothing about this was given to the jury in any form)
Sec. 6051. - Receipts for employees (a) Requirement Every person required to deduct and withhold from an employee a tax under section 3101 or 3402, or who would have been required to deduct and withhold a tax under section 3402 (determined without regard to subsection (n)) if the employee had claimed no more than one withholding exemption, or every employer engaged in a trade or business who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in any medium other than cash, shall furnish to each such employee…a written statement showing the following: (1) the name of such person, (2) the name of the employee (and his social security account number if wages as defined in section 3121(a) have been paid), (3) the total amount of wages as defined in section 3401(a), (4) the total amount deducted and withheld as tax under section 3402, (5) the total amount of wages as defined in section 3121(a), (6) the total amount deducted and withheld as tax under section 3101, (d) Statements to constitute information returns A duplicate of any statement made pursuant to this section and in accordance with regulations prescribed by the Secretary shall, when required by such regulations, be filed with the Secretary.
The instructions actually given by the court: WAGES DEFINED
As it relates to the charges in this case, I instruct you that the term “wages” means all payments for services performed by an employee for his employer. The term wages applies to all employees and is not restricted to persons working for the government. 26 U.S.C. § 3401(a); 26 U.S.C. § 3121(a).
EMPLOYER DEFINED
As it relates to the charges in this case, I instruct you that the term “employer” means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person . This definition applies to all employers, whether private or government. 26 U.S.C. § 3401(d); 26 U.S.C. § 3121(b).
EMPLOYEE DEFINED
As it relates to the charges in this case, I instruct you that the term “employee” means any individual who performs services and who has a legal employer-employee relationship with the person for whom he performs these services. 26 U.S.C. § 3121(d)(2); 26 U.S.C. § 3401(c).
Of course, the judge DID relieve everyone from any concern about the accuracy of these "interpretations" when he reassured the jury that, "If I make a mistake on the law, there's an appellate court down in Cincinnati that reviews my decisions." This reflects an interesting perspective, when one considers that simply giving the jury the actual words of the statutes would make "a mistake on the law" in regard to these definitions impossible... |