What are the elements of the crime of making and subscribing a return that is incorrect as to a material matter?

The elements of the crime proscribed by 26 U.S.C. Sec. 7206(1) (1976) are: (1) the defendant made and subscribed a return, statement, or other document that was incorrect as to a material matter; (2) the return, statement, or other document subscribed by the defendant contained a written declaration that it was made under the penalties of perjury; (3) the defendant did not believe the return, statement, or other document to be true and correct as to every material matter; and (4) the defendant falsely subscribed to the return, statement, or other document willfully, with the specific intent to violate the law. United States v. Brooksby, 668 F.2d 1102, 1103-04 (9th Cir.1982). The existence of a tax deficiency is not an element of this crime. See id.

1. A Return Incorrect as to a Material Matter