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When the government seeks to prove a taxpayer committed tax fraud, it need not prove a precise amount of tax due and owing. It does not need to show it to with mathematical certainty. In United States v. Bender, 606 F.2d 897, 898 (9th Cir. 1979), for example, the Ninth Circuit, which is the jurisdiction in which California is situated, maintained that evidence of a Section 7201 violation does not need proof of “any specific [tax liability] amount attributable to any tax year that has been unreported. All it needs to establish is ‘some deficiency’ for each year encompassed by the charge.” See also United States v. Keller, 523 F.2d 1009, 1012 (9th Cir. 1975) expressing something similar.
