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
KPMG tax shelter fraud of its agreement with the government. On January 3, 2007, the criminal conspiracy charges against KPMG were dropped. However, Federal Attorney Michael J. Garcia stated that the charges could be reinstated if KPMG does not continue to submit to continued monitorship through September 2008. On 29 August 2005, nine individuals, including six former KPMG partners and the former deputy chairman of the firm, were criminally indicted in relation to the multibillion-dollar criminal tax fraud conspiracy. The nine individuals named in the indictment were: On 17 October 2005, another ten individuals were indicted on criminal conspiracy and tax evasion charges: The