Castroneves, 2 Others Indicted for Tax Evasion

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Here is a copy of the 22-page indictment that was filed in U.S. District Court in Miami as reported by WTHR-TV in Indianapolis; additional news links to be posted at the bottom......



According to multiple sources, 2-time Indy 500 winner Helio Castroneves, along with his sister, Kati Castroneves, along with attorney Alan Miller and one additional, as-yet, un-named individual, have been indicted on seven counts on conspiracy and tax evasion. The counts listed as follows on the above indictment.............

~~Count 1: Conspiracy to defraud the United States
.......this count alleges, in principle, that the above individuals conspired to use third-party "shell companies", straw payments and other devices to defraud the United States Government(principally, the Internal Revenue Service, a/k/a IRS)
~~Count 2: Tax Evasion
.......this count alleges that, through the above actions in Ct.1, the defendants willfully attempted to evade and defraud income taxes due to the IRS from Castroneves in calendar year 1999
~~Count 3: Tax Evasion
.......same as Ct.2, for calendar year 2000
~~Count 4: Tax Evasion
.......same as Ct.2 for calendar year 2001
~~Count 5: Tax Evasion
........same as Ct.2 for calendar year 2002
~~Count 6: Tax Evasion
........same as Ct.2 for calendar year 2003
~~Count 7: Tax Evasion
........same as Ct.2 for calendar year 2004

The relevant US Codes for the above counts are.................
~~18 USC 371, Conspiracy to Commit Offense or to Defraud the United States; punishable by up to five years in federal prison
~~26 USC 7201, Tax Evasion; punishable by up to five years in federal prison and fines up to $100,000
~~18 USC 2........this is known as an enabling section within the U.S. Code that defines under which circumstances an indivdual can be charged under federal law


All three individuals are expected to surrender to federal authorities Friday in Miami and will make first appearances in U.S. District Court sometime tomorrow afternoon.

My take.......reading the indictment, it seems as though this was a long-time effort, with multiple shell corporations in both Europe and South America used to hide, launder and conceal money earned by Castroneves over a 6-year period, including monies earned from Penske Racing. According to WTVJ(Miami) reporter/attorney Adam Kuperstein,

This didn't come out of nowhere. They've been paying close attention to Helio. That's where these charges come from - from 1999 to 2004 - they broke it down and figured out he owed $2 million in taxes. That's a lot of money, no matter who you are. Knowing the guy and coming in contact with him, that's what makes this so hard to swallow and digest - is that he's one of the most likeable athletes out there, as you know from his Indy 500 wins and all the great things he's done up there - Dancing with the Stars victory - he's just a likeable guy and not someone you'd expect to get in trouble with the law.

In other words, the IRS believes they have a strong case and are only now bringing the indictments forward in federal court(in most cases, indictments of this nature are only brought to court if the odds are likely of either a plea bargain or a conviction. All I know is this.....I wouldn't to be either Roger Penske or Tim Cindric at the moment.

Quoting Jeff Iannuci of My Name Is IRL, "Is it too early to say, 'Drivers, Start Your Resumes?"


Here is the MSNBC story on the indictments........
Here is an article from TMZ.com on the above story.........
Here is an AP story from Yahoo Sports on the indictments........

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Helio Castroneves pleaded innocent Friday in federal court in Miami to charges of tax evasion and fraud that could send him to prison, but he’ll continue racing this weekend, telling reporters outside the U.S. District Court in Miami,

I am not guilty. This is a very difficult situation. I have faith in these guys (his lawyers) and faith in God. I’ll be strong, and I’ll win this race.

Reports indicate Castroneves, who was handcuffed and shackled in the courtroom, wept during the arraignment. He posted a $10 million bond and surrendered his passport.

Castroneves faces seven charges – each carrying a maximum of five years in prison if convicted – that he conspired to hide income through offshore companies and bank accounts. His sister, Kati Castroneves, and lawyer Alan Miller also have been charged in the case.

Due to the travel restrictions imposed on Castroneves from handing over his passport to authorities, he will not be competing in Surfers Paradise later this month; however, he will be allowed to compete in Saturday's Petit Le Mans ALMS event. Officials with Penske Racing were non-commital concerning his future with the team; Penske Racing executive VP Bud Denker had this to say concerning the above,

Until Roger (Penske) and Tim (Cindric) and I have a chance to sit down and talk to him, we can’t come to a conclusion on that. Those things are too premature right now. For us right now, it’s the same old same old. We’re on the pole, and that’s what we’re focused on. This is a little speed bump we have to get over. It’s too soon to speculate.

Meanwhile, IRL officials are watching the situation as it goes forward; however, series rules concerning criminal activity would not be applied until someone is convicted of an actual crime. When asked, IRL spokesman John Griffin was quoted as saying,

There are clauses or sections within our rulebook that talk about behavior on and off the racetrack.At this point, it’s premature to speculate on any action we might take. We’ll let him have his day in court. Everyone is presumed innocent.

According to the indictment, Castroneves, his sister Kati and attorney Alan Miller, are accused of conspiring more than $5 million from the Internal Revenue Service by using offshore shell companies and third-party bank accounts in Panama and in Switzerland. Attorney David Garvin, one of the lawyers representing Castroneves, was quoted as saying following the arraignment,

Helio has always done the appropriate thing and hired accountants and attorneys he relied upon. We are of the strong belief that he did not do anything wrong. We’re looking forward to going to court.

However, the attorney representing Miller, Michael Tein, was not so circumspect, saying that the case was nothing more than a publicity stunt.

Prosecutors representing the Department of Justice, however, had this to say following the arraignment, quoting from a statement by Nathan Hochman, Asst. Attorney General(Tax Division), U.S. Department of Justice,

Taxpayers, small and large, famous and not famous, should be aware of the enormously severe consequences they face if they fraudulently use offshore accounts to hide income, including potentially going to prison, paying back all their taxes plus interest and penalties, and being branded a felon for the rest of their lives.

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Here is the Department of Justice's press release from 2 October 2008 on the above events.............


Indianapolis 500 Winner and Two Others Indicted on Tax Evasion Scheme

WASHINGTON – Helio Castroneves, a U.S. resident and two-time winner of the Indianapolis 500, was indicted by a grand jury today on charges of conspiracy to defraud the United States of income taxes and with six separate counts of income tax evasion for tax years 1999 through 2004, announced the Justice Department, U.S. Attorney for the Southern District of Florida R. Alexander Acosta and Internal Revenue Service-Criminal Investigation (IRS-CI) Special Agent-in-Charge Michael E. Yasofsky Jr. Also charged in the indictment were Helio Castroneves’ sister and business manager, Katiucia Castroneves of Miami, and his attorney, Alan R. Miller of Michigan.

Count one of the indictment charges Helio Castroneves, Katiucia Castroneves and Miller with conspiring to defraud the United States by using an offshore Panamanian shell corporation – Seven Promotions Corporation (Seven Promotions) – to fraudulently conceal from the IRS income received from two sources: Coimex Internacional SA (Coimex) and Penske Racing Inc. (Penske).

Count one alleges that Helio Castroneves entered into sponsorship contracts with Coimex, a Brazilian import and export company, for 1999, 2000 and 2001. Each year’s contract required Coimex to pay Helio Castroneves $2,000,000. However, pursuant to an unwritten side agreement, Helio Castroneves returned $1,800,000 each year to certain Coimex executives, and kept $200,000 for himself. Of the $600,000 Helio Castroneves retained from the Coimex contracts, he reported only $50,000 on his federal income tax returns.

In regards to the Penske income, count one of the indictment alleges that Helio Castroneves joined Penske as a race car driver in November 1999, and that Miller negotiated the deal with Penske and drafted the resulting contracts. Under the terms of the contracts, Helio Castroneves’ $6,000,000 three-year (2000, 2001 and 2002) compensation package would be split between a $1,000,000 driver agreement and a $5,000,000 licensing agreement. Pursuant to the licensing agreement, Seven Promotions was to receive the $5,000,000 in exchange for the licensing rights to Helio Castroneves’ name, likeness and image. The indictment specifically alleges that Helio Castroneves, Katiucia Castroneves and Miller engaged in a scheme to avoid paying taxes on the $5,000,000 in licensing agreement income by creating a "deferred royalty plan" that required Penske to send the $5,000,000 payment to an offshore company – Fintage Licensing B.V. (Fintage) – in the Netherlands, instead of to Seven Promotions.

Despite advice from outside tax counsel that Helio Castroneves would not qualify for the deferred royalty plan and would owe income tax on all payments under the licensing agreement if he or any member of his family owned or controlled Seven Promotions, the three defendants engaged in this deferred royalty plan. Accordingly, Miller and Helio Castroneves falsely represented to tax counsel that neither Helio Castroneves nor anyone in his family had any interest in, or control of, Seven Promotions. Based on these misrepresentations, the deferred royalty plan was executed between Penske and Fintage; Penske paid Fintage the $5,000,0000 originally due to Seven Promotions under the licensing agreement, and no income tax was ever paid by Helio Castroneves on the $5,000,000 in licensing agreement payments.

In counts two through seven of the indictment Helio Castroneves and Katiucia Castroneves are charged with six counts of tax evasion based on allegedly false federal income tax returns filed by Helio Castroneves for years 1999 through 2004. Miller is charged with three counts of tax evasion based on allegedly false federal income tax returns filed by Helio Castroneves for years 2000 through 2002.

An indictment is a formal accusation of criminal conduct, not evidence. A defendant is presumed innocent unless and until convicted through due process of law.

If convicted, the defendants face a maximum penalty of five years in prison on the conspiracy to defraud the United States count, and five years in prison on each of the tax evasion counts.

"Taxpayers, small and large, famous and not famous, should be aware of the enormously severe consequences they face if they fraudulently use offshore accounts to hide income, including potentially going to prison, paying back all their taxes plus interest and penalties, and being branded a felon for the rest of their lives," said Nathan J. Hochman, Assistant Attorney General of the Justice Department's Tax Division.

"Whether one makes a living parking cars or racing them, paying taxes is a responsibility that everyone shares. Our tax laws apply equally to everyone, regardless of status, class and income, and the U.S. Attorney’s Office will prosecute these cases vigorously," said U.S. Attorney Acosta.

U.S. Attorney Acosta commended the investigative efforts of the IRS. Acosta also noted the assistance and cooperation in this investigation of the Brazilian Federal Police, the Dutch Federal Police and the Brazilian Federal Public Minister’s Office in Sao Paulo.

"It is a legal requirement for individuals to accurately report all income and pay their tax liabilities," said Special Agent-in-Charge Yasofsky of the IRS-CI Miami Field Office. "IRS will investigate and hold accountable those who conspire to intentionally evade their responsibility in complying with the tax laws."

"Using offshore corporations for the purpose of evading taxes is a crime. This case sends a clear message that the IRS is committed to vigorously enforcing the lax laws and stopping offshore tax evasion," said IRS Commissioner Doug Shulman.

The case is being prosecuted by Assistant U.S. Attorneys Matthew Axelrod and Jared Dwyer. Related court documents and information regarding this case can be found on the Web site for the U.S. District Court for the Southern District of Florida at www.flsd.uscourts.gov or on http://pacer.flsd.uscourts.gov .

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March trial date in Miami for Castroneves tax case


According to the Yahoo Sports story above, 2-time Indy 500 winner Helio Castroneves, sister Katucia Castroneves and attorney Alan Miller now know when their tax evasion case is due to begin; sources close to both sides confirmed that the trial will begin March 5, 2009; no word on how long the trial is expected to last.

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(quoting from multiple sources)
~~~A federal judge on Thursday rejected a handful of defense moves to undercut the U.S. government's tax-evasion case against two-time Indy 500 winner Helio Castroneves, clearing the way for a March 2 trial.

The famed Brazilian driver, who gained greater celebrity after winning the reality TV show Dancing With the Stars in 2007, is charged with failing to pay taxes on more than $5 million in income. His sister, Katiucia Castroneves, and his Michigan lawyer, Alan R. Miller, are accused of assisting the Coral Gables resident in the alleged tax-evasion scheme between 1999 and 2004.

After the court hearing, Castroneves said that the more he sees of the government's evidence in the complex case, the more confident he is about the outcome.

''They're trying to show something that doesn't exist,'' Castroneves, 33, told reporters. ``We're ready. Kati and I are innocent.''

U.S. District Judge Donald Graham denied several motions by the three defendants, including two by Miller seeking a separate trial and dismissal of the charges.

Miller's attorney -- Robert Bennett, who represented former President Bill Clinton during the Paula Jones scandal -- said ''there's no way'' his client and the Castroneves broke U.S. tax laws.

After the judge rejected Miller's move for a separate trial, his defense team disclosed that he may testify at the upcoming trial.

Another hearing is set for Monday on a separate dismissal motion led by the Castroneves, which deals with statute of limitations claims regarding tax-evasion charges in 1999, 2000 and 2001. The siblings' lawyers -- David Garvin, Howard Srebnick and Scott Srebnick -- said the six-year statute of limitations expired before the defendants were indicted in October.

The defendants are charged with using an offshore shell corporation called Seven Promotions, set up in Panama, to orchestrate the tax-evasion conspiracy, according to the indictment.

In a deal with the Penske Racing Team, Castroneves was to be paid $6 million as a driver and for the licensing rights to use his name, likeness and image, according to the indictment. Of that total, $5 million was initially supposed to go to the Panamanian corporation, which was controlled by Castroneves.

But that money was not transferred to Seven Promotions because the driver's attorney, Miller, belatedly realized that Penske was going to have to withhold taxes on any payments to the Panamanian company, according to prosecutors.

So, Miller instructed Penske not to pay Castroneves through Seven Promotions, they said. Instead, the attorney later told Penske to pay him through a Dutch entity called Fintage Licensing in an attempt to avoid any tax liability, they said.

But Castroneves was still liable for taxes on the income that he earned from Penske because it was supposed to be sent all along to Seven Promotions, said prosecutors Matt Axelrod and Jed Dwyer.

The government's case has brought Castroneves' race car career to a screeching halt. In January, Penske Racing Team announced driver Will Power as Castroneves' replacement in the No. 3 car during preseason testing and, if necessary, in races this season.

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(quoting from SpeedTV.com and ar1.com)

----from Robin Miller's Open-Wheel Mailbag, 17 Feb. 2009
Q: What can you tell us about Emerson Fittipaldi’s role in Helio Castroneves’ IRS problems? I saw a news story a few months ago in the Dallas Morning News that suggested that there was bad blood between Emmo and Helio over some past business dealings; and for that reason Emmo dropped a dime on Helio with the IRS. (I hope it’s not true as I am a long time fan of both these guys.) I haven’t seen anything else about this in the enthusiast press and was curious about your take on it.
(question submitted by Vic Bloede to Miller's OWM)

RM: The rumor from Day 1 has been just that. Because Helio signed with Penske immediately after Greg Moore's death and reportedly didn't bother to include Fittipaldi in the deal (he was Helio's manager at that time), Emmo supposedly wrote him off as a friend. Then, as his revenge, he blew the whistle on HCN to the IRS. Not sure I believe it but maybe it will come out in the trial.

...........why do I get the feeling this tax evasion trial has the potential to get very ugly, very quickly.

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With the tax evasion trial of 2-time Indy 500 winner Helio Castroneves and several others now through its' first week, a brief review of what has transpired.........

~~9 March 2009
Here is the AP news article as reported in The Detroit News
Here is a synopsis of the federal government's case agst. Castroneves and company, according to Sports Illustrated legal analyst Michael McCann


L-R: Castroneves' attorney Roy Black alongside co-defendents Katucia Castroneves and Helio Castroneves

~~11 March 2009
Miami Herald article
--According to prosecution witness Peter Yanowitch, during negotiations back in 1999 between Helio Castroneves and the then-Hogan Racing team, Castroneves said he wanted his money to go to a Panamanian business he owned, Seven Promotions; part of the U.S. government's case agst. Castroneves is that he used the company as a "shell" to evade paying U.S. income taxes
USA Today article
--AGR co-owner Kevin Savoree, who handled accounting work for Castroneves in 1999-2000, testified in court that part of his work w/Castroneves was setting up tax-deferment systems whereby Castroneves would not be paid immediately for his driving services but would pay upon later(or deferred) receipt of income. While Savoree denied that there was any illegality to the setups, he did admit that part of the reasoning for them was so that Castroneves could eventually move to a "tax haven" country, such as Switzerland or Monaco, where his income would be shielded from tax laws in the U.S., where the income was made. As with Yanowitch's testimony, this is part of the government's case agst. the defendents, notably as to Ct. 1 of the indictment, conspiring to commit fraud agst. the United States

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~~12 & 13 March 2009
(quoting from ar1.com.............)
--A top official with Penske Racing says it would be horrible for business and the sport if race car driver and TV dance celebrity Helio Castroneves is convicted on tax evasion charges. Penske Racing general counsel Lawrence Bluth (Blooth) called the prospect “terrible” in testimony Friday. Bluth said the 33-year-old Castroneves is Penske’s most popular driver and one of the world’s best. Bluth was called as a prosecution witness and provided other testimony that could be damaging to Castroneves.

The two-time Indianapolis 500 winner and “Dancing With the Stars” champion is on trial in Miami on conspiracy and tax evasion charges along with his sister and lawyer. All three could get more than six years in prison if convicted.
--More evidence on that issue came Friday from Miami banker Guido Chipy, who was involved in a 2001 mortgage taken out by Castroneves. In documents provided by Miller, Castroneves is identified as being the sole owner of a company in which the $5 million in Penske money will be deposited.

But Chipy also acknowledged that nearly all the mortgage application information came from Miller and that he had no contact with Castroneves during the process. "The only thing he did was sign it?" asked Castroneves attorney David Garvin. "That's correct," Chipy said.

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quoting from multiple sources............

--Kevin Savoree - Part-owner of Andretti-Green Racing. USA/HK/AM
--Peter Yanowitch - Attorney who also promoted the 2002 & 2003 CART events on the Streets of Miami. USA
--Guido Chipy - Miami area banking executive USA
--Larry Albus - Former VP of Hogan Racing. HK
--Andy Borme - Former engineer for Scott Sharp at Kelley Racing, and also a part of Helio’s two 500 wins. HK
--Mark Buoniconti - Former college football player paralyzed in 1985 while playing for the Citadel. HK
--Gil de Ferran, 2003 Indy 500 winner, teammate of Castroneves 2000-2003 HK
--Steve Horne- former owner, Tasman Motorsports HK
--Bruno Junqueira- former CART/ChampCar & current IndyCar driver HK
--Tony Kanaan -2004 IndyCar Series champion HK
--Juan Pablo Montoya- current NASCAR Sprint Cup Series driver; 1999 CART series champion HK
--Dr. Steve Olvey - Former medical director of CART HK
--Adrian Fernandez - Former CART/IRL driver and team owner AM
--Jimmie Johnson- current(3-time) NASCAR Sprint Cup Series driver AM
--Jack Kemp - Former football player, US Representative, and Vice Presidential candidate. AM
--Ric Moore - Father of late CART driver Greg Moore; Castroneves was picked to replace Moore after Moore's death at Fontana in 1999 AM
--Roger Penske- owner, Penske Racing AM

above legend.............
--USA, witness declared by U.S. government
--HK, witness declared by Castroneves defense team
--AM, witness declared by Miller defense team

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According to this ESPN story, the tax evasion trial of 2-time Indy 500 winner Helio Castroneves, sister Katucia Castroneves and attorney Alan Miller could be in the hands of a federal jury as soon as a week from today.


My guess...........with the political environment being as it is at present towards tax cheats, this jury could easily say, "To ---- with the evidence!" and convict the three on emotion alone. On the other hand, what do you want to bet that drivers from practically every major series, both in North America and internationally, when this case went to trial, went through their contracts looking for potential loopholes and other possible tax landmines?

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(quoting from multiple sources)
~~~MIAMI -- Helio Castroneves' father says he was the one who set up a Panamanian company that prosecutors contend was used to dodge taxes.

Establishing who controlled Seven Promotions is a key issue in the driver's Miami tax evasion trial. Prosecutors say Castroneves secretly ran the company involved in managing his income and is therefore liable for more taxes than he paid.

But Helio Castroneves Sr. testified Friday that he set up Seven Promotions. Defense lawyers have said that because the father set up the company, the driver was paying the proper amount in taxes.

The defense is expected to rest Monday in the five-week-old trial. Castroneves, a two-time Indianapolis 500 winner and "Dancing With The Stars" champ, faces more than six years in prison if convicted.

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~~~Testimony ends in Castroneves tax trial in Miami

MIAMI (AP)—Testimony is over in the Miami tax evasion trial of Brazilian race car driver Helio Castroneves.

Closing arguments are scheduled for Thursday, followed by jury deliberations. Castroneves, his sister and his lawyer are charged with conspiracy and tax evasion involving about $5.5 million in income between 1999 and 2004.

The Internal Revenue Service says Castroneves owes more than $2.3 million in U.S. taxes for those years. Defense lawyers say Castroneves did nothing wrong and will pay taxes when a deferred compensation deal comes due in May.

The two-time Indianapolis 500 winner has already missed the first race of the IndyCar Series season. Castroneves is also known for his 2007 victory on TV’s “Dancing With The Stars” competition.

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(quoting multiple sources)
~~~Jurors deliberating the fate of Brazilian race car driver Helio Castroneves, his sister and his attorney with evading U.S. taxes asked Monday for transcripts of testimony by two tax lawyers who were called by the prosecution to describe how Castroneves' finances were structured.

The first jury question focused on the timing of a taxpayer's rights to income, which would affect when tax liability is triggered. U.S. District Judge Donald Graham responded by reading the jurors a portion of U.S. tax law stating that liability begins when money is credited to the person's account, set aside or made available for withdrawal at any time.

The second question Monday asked for trial transcripts of testimony by New York tax attorneys Fred Feingold and Mark Berg, who were called by prosecutors to describe their roles in arranging Castroneves' finances.

As he left the courthouse Monday afternoon, Castroneves addressed the assembled media. "It's very difficult, very stressful, very tiring and it's been so long that it's hard to express my feelings," he said.

"But the fans are making me strong right now. I want to thank all of them for supporting me and praying for me, We'll come back tomorrow and hope for the best."

(Mod's note........the longer the jurors deliberate, the better the odds are for Helio & Co.)

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(quoting multiple sources)
~~~Castroneves’ Defense Moves for a Mistrial

The third day of jury deliberations in the Helio Castroneves' tax evasion trial ended without a verdict but not without some fireworks as the defense attorneys moved for a mistrial.

Much of Tuesday's seven hours were spent with attorneys from both sides attempting to define and agree on three questions posed by the jurors about constructive receipt, deferred money and binding contracts.

U.S. district Judge Donald Graham's clarifications of jury instructions on some key legal issues forced attorneys Roy Black and David Garvin to move for a mistrial.

The defense counsel objected to trying the case by one set of instructions and then, they contend, have inconsistencies or changes with Tuesday's instructions to the 12 jurors.

The crux of this case is whether Castroneves deferred $5 million of his salary from Penske Racing into an annuity that he would receive next month and then pay taxes on it or whether he conspired with his sister, Kati, and agent Alan Miller to hide the money and avoid paying taxes.

After giving the government and defense counsel time to try and reach some common ground on answers to those three questions, Graham brought in the jury to try and simplify some very complex legal issues.

They were given a verbal explanation by Graham followed by a written version, which they studied until 4 o'clock when they went home for the day. Depending on the judge's ruling on the mistrial, deliberations are scheduled to resume Wednesday morning at 8 a.m.

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Here is the Miami Herald story as it broke around 1:30pm US EDT..................


Summing up the article......
~~~the jury decided 2 of the 7 counts agst. Helio Castroneves and 1 count agst. Katuicia Castroneves
~~~however, the jury decided all 7 counts agst. attorney Alan Miller
~~~U.S. Dist. Ct. Judge Donald Graham issued an "Allen charge" to the jury, asking them to continue deliberations on the remaining counts agst. both Castroneves


According to that ever-present background source, a/k/a Wikipedia............
~~~an Allen charge, named for the case Allen v. United States,164 U.S. 492, 501-502, 17 S.Ct. 154, 41 L.Ed. 528 (1896), is the set of instructions given to a jury when, after deliberation, it reports that it is deadlocked and unable to decide on a verdict. The purpose of the instruction is to encourage jurors to re-examine their opinions and attempt to reach a unanimous verdict if possible.

~~~The text of an Allen charge given to any federal trial jury goes as follows............
Members of the Jury:

I'm going to ask that you continue your deliberations in an effort to reach agreement upon a verdict and dispose of this case; and I would like for you to consider as you do so.

This is an important case. The trial has been expensive in time, effort, money and emotional strain to both the defense and the prosecution. If you should fail to agree upon a verdict, the case will be left open and may have to be tried again. Obviously, another trial would only serve to increase the cost to both sides, and there is no reason to believe that the case can be tried again by either side any better or more exhaustively than it has been tried before you.

Any future jury must be selected in the same manner and from the same source as you were chosen, and there is no reason to believe that the case could ever be submitted to twelve men and women more conscientious, more impartial, or more competent to decide it, or that more or clearer evidence could be produced.

If a substantial majority of your number are in favor of a conviction, those of you who disagree should reconsider whether your doubt is a reasonable one since it appears to make no effective impression upon the minds of the others. On the other hand, if a majority or even a lesser number of you are in favor of an acquittal, the rest of you should ask yourselves again, and most thoughtfully, whether you should accept the weight and sufficiency of evidence which fails to convince your fellow jurors beyond a reasonable doubt.

Remember at all times that no juror is expected to give up an honest belief he or she may have as to the weight or effect of the evidence; but, after full deliberation and consideration of the evidence in the case, it is your duty to agree upon a verdict if you can do so.

You must also remember that if the evidence in the case fails to establish guilt beyond a reasonable doubt the Defendant should have your unanimous verdict of Not Guilty.

You may be as leisurely in your deliberations as the occasion may require and should take all the time which you may feel is necessary.

I will ask now that you retire once again and continue your deliberations with these additional comments in mind to be applied, of course, in conjunction with all of the other instructions I have previously given to you.