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Information

The formal accusation of a criminal offense made by a public official; the sworn, written accusation of a crime.

An information is tantamount to an indictment in that it is a sworn written statement which charges that a particular individual has done some criminal act or is guilty of some criminal omission. The distinguishing characteristic between an information and an indictment is that an indictment is presented by a GRAND JURY, whereas an information is presented by a duly authorized public official.

The purpose of an information is to inform the accused of the charge against him, so that the accused will have an opportunity to prepare a defense.

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Law Library - American Law and Legal InformationFree Legal Encyclopedia: Indirect evidence to Internal Revenue Code