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F 7.76 n1  Tax Evasion: Improper Reference To “The People.” 


In the July 1999 Pocket Part, CALJIC added a number of new instructions related to income tax offenses under Revenue and Taxation Codes RT 19701(d), RT 19703, RT 19705(a)(1), RT 19705(a)(2), RT 19705(a)(4), RT 19705(c), RT 19706, and RT 19708.  (See CJ 7.61-7.96.)


Many of the new instructions refer to the prosecution as “The People.”  (CJ 7.76, CJ 7.79, CJ 7.90, CJ 7.91, CJ 7.92, CJ 7.93, CJ 7.94.)  While this is the traditional and widely used nomenclature, it is improper.  (See FORECITE F 0.50d [Improper To Refer To Prosecution As “The People”].)