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
King Corcoran and in 1997, Corcoran spent six months in a federal prison for tax evasion. He moved frequently and spent his last years in various locations in the Baltimore-Washington metropolitan area. At the time of his death, he was living at a friend's house in Takoma Park, Maryland. He died of cardiac arrest on June 19, 2009 at Washington Adventist Hospital in Takoma Park. King Corcoran was inducted into the American Football Association's Semi Pro Football Hall of Fame 1982. An episode of "The Rockford Files", "The No-Cut Contract", guest starring Rob Reiner as QB "King" Sturtevant, is a clear tongue-in-cheek