Tax evasion in the United States unlawful gains as income when filing annual tax returns (see e.g., "James v. United States") although such income is typically not reported. Suspected lawbreakers, most famously Al Capone, have been successfully prosecuted for tax evasion when there was insufficient evidence to try them for their non-tax related crimes. Reporting illegal income as earned legitimately may be illegal money laundering. In the United States, the IRS estimate of the 2001 tax gap was $345 billion. For 2006, the tax gap is estimated to be $450 billion. A more recent study estimates the 2008 tax gap in the range of $450 to
UBS tax evasion controversies accounts. It was not until June 2010 that Swiss lawmakers approved a deal to reveal client data and account details of U.S. clients who were suspected of tax evasion. Renzo Gadola, a Swiss banker and investment manager, was arrested for helping American citizens evade paying taxes via offshore financial vehicles. After working at UBS from 1995 to 2008, Gadola founded RG Investment Partners (Zurich). Fingered by UBS whistleblower Bradley Birkenfeld, federal authorities arrested Gadola in Florida in 2010. Federal prosecutors alleged that Gadola, while still employed by UBS, not only helped American taxpayers evade taxes, but actively discouraged them from