Legal Definitions - false return

The term false return has two primary meanings within the legal system, both involving a formal statement or document that contains a misrepresentation of facts.

• 1. In the context of court proceedings: A false return occurs when a court official, such as a process server or a sheriff's deputy, submits a formal document to the court claiming that a specific action was taken, or that a certain fact is true, when in reality it was not, or the fact is false. This document often serves as official proof that a legal requirement has been met.

  • Example 1: A process server is hired to deliver a subpoena to a witness. The server later files a "return of service" with the court, stating under oath that they personally handed the subpoena to the witness at their workplace on a particular date. However, the witness was on vacation that week and never received the document, and the server simply fabricated the report to complete the job quickly.

    Explanation: This is a false return because the process server, a court official, formally misrepresented to the court that a legal action (serving the subpoena) was completed, when it was not. This can prevent the witness from appearing in court and undermine the legal process.

  • Example 2: A sheriff's deputy is ordered by the court to seize a specific piece of equipment from a business as part of a judgment collection. The deputy files a "return of execution" with the court, stating that the equipment was successfully seized and is now in storage. In reality, the deputy never went to the business and the equipment remains with the debtor.

    Explanation: This constitutes a false return because the deputy, in their official capacity, submitted a formal statement to the court claiming an action (seizure of property) was performed when it was not, thereby providing inaccurate information to the court.

• 2. In the context of taxation: A false return refers to a tax return submitted to a tax authority (like the IRS) that contains incorrect information regarding income, deductions, credits, or tax calculations. This can be due to intentional misrepresentation (fraud) or significant errors that lead to an incorrect tax liability.

  • Example 1: An individual files their annual income tax return and intentionally fails to report income earned from a side business, significantly understating their total taxable income to pay less in taxes.

    Explanation: This is a false return because the individual knowingly provided inaccurate information about their earnings on a formal tax document, leading to an incorrect calculation of their tax obligation.

  • Example 2: A corporation files its quarterly tax return, deliberately inflating its business expenses and claiming deductions for non-existent charitable contributions to reduce its corporate tax burden.

    Explanation: This represents a false return because the corporation intentionally misrepresented its financial figures and claimed fraudulent deductions on the tax document, resulting in an incorrect and lower tax payment than legally required.