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 a Swiss regional bank to enable American citizens to avoid the scrutiny of the IRS and keep their assets at an arm's length from UBS. The United States had struck an agreement with UBS that it would not abet American tax evasion. After leaving UBS, Lack served as a business partner of Renzo, who directed clients to him. Like Renzo, Lack advised his American clients not to cooperate with U.S. authorities or partake in the IRS's voluntary disclosure program created in the wake of the UBS tax evasion scandal. He provided a prepaid cell phone to some clients, to be