APPEAL from the Circuit Court of Piatt County; the Hon. ROBERT
J. STEIGMANN, Judge, presiding.
MR. JUSTICE MILLS DELIVERED THE OPINION OF THE COURT:
Illinois income tax return.
Perjury and filing fraudulent return charges were leveled against the attorney-preparer.
The trial court held that this indictment failed to adequately state criminal offenses and dismissed it.
A two-count indictment was filed against Doss, charging him with perjury and with filing a fraudulent tax return. Count I alleged, in pertinent part, that defendant had:
"* * * committed the offense of PERJURY, in violation of Section 32-2 of the Criminal Code of 1961, as amended, in that under affirmation and verifying that the statements made were under penalty of perjury, upon a certain tax return required by law to be made upon affirmation that the matters contained therein were true, he made a false statement, to the effect that Eugene Bloomingdale had not received as income or capital gain certain monies paid to him by the said Dwight H. Doss, the said statement being material to the issue or point in question, and the said statement being a statement which the said Dwight H. Doss did not believe to be true, * * *."
In count II, defendant is alleged to have:
"* * * committed the offense of FILING A WILLFUL AND FRAUDULENT TAX RETURN in violation of Section 13-1301 Illinois Revised Statutes, Chapter 120 (1975), as amended, in that he filed a fraudulent tax return, purporting to be the tax return of Eugene Bloomingdale and Nancy Bloomingdale, a copy of which is attached hereto and by this reference incorporated herein, in that the said tax return failed to report as income or capital gains monies paid by the said Dwight H. Doss to the said Eugene Bloomingdale; which constituted income or capital gains, * * *."
Attached to the indictment, and incorporated into it by reference, was an Illinois Income Tax Form IL-1040, signed by the Bloomingdales as taxpayers. Defendant's signature appears on the form on a line reserved for "Signature of preparer if other than taxpayer." Immediately above the taxpayers' and the defendant's signatures is the following statement:
"Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. If the return is prepared by a person other than the taxpayer, he must also sign, and his declaration is based on all the information relating to the matters reported in the return of which he has knowledge."
The trial court dismissed the indictment, and the State has appealed. Supreme Court Rule 604(a)(1), 73 Ill.2d R. 604(a)(1).
Section 32-2(a) of the Criminal Code of 1961 (Ill. Rev. Stat. 1979, ch. 38, ...