Tax evasion in the United States expenditures throughout the tax year. The IRS then compares the increase in net worth and the cash expenditures with the reported taxable income over time in order to determine the legitimacy of the taxpayer's reported income. The net worth method was first used in the case of "Capone v. United States". The cash method was approved in 1989 in "United States v. Hogan". First approved by the Eighth Circuit in 1935 in "Gleckman v. United States", the bank deposit cash expenditure method identifies tax evasion through review of the taxpayer's bank deposits. This method of investigation primarily focuses on whether
UBS tax evasion controversies French court system, finally losing its appeal at the Cour de Cassation, France's highest court. UBS may appeal that ruling to the European Court of Human Rights. In February 2015, Bradley Birkenfeld, the key figure in the UBS tax evasion scandal in the U.S., was subpoeaned by French magistrate investigating the case. The U.S. Justice Department approved allowing Birkenfeld, who is still on parole, to visit France to testify against UBS. Federal Judge WIlliam Zloch gave Birkenfeld permission to travel to France from 27 February to 1 March 2015 to appear before the French court. In 2014, UBS accused the