 The majority explored Congress's intent in passing the law, and also looked at other examples of the phrase "false or fraudulent" in other areas of law.While the general, dictionary definition of "false" does not include the intention to deceive, courts in the past have interpreted that word to have an element of intent in it.The majority also concluded that since showing civil tax fraud via "false" statements made on an income tax return requires more than simply showing the information on the return to be wrong, the "false and fraudulent" language under which Snider was charged must require an element of intent.