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 filed multiple indictments against 11 Israelis for fraud, deceit, omitting income from a tax return and filing a false return. UBS Deutschland AG came under investigation by prosecutors in Mannheim in the land of Baden Wuerttemberg after a tax probe revealed suspicious funds transfers from Germany to Switzerland allegedly facilitated by UBS Deutschland's Frankfurt office. Prosecutors are investigating UBS's abetting of tax evasion by German taxpayers from 2004 to 2012. The investigation is expected to lessen the chances that a German-Swiss tax treaty already approved by the Bundestag, the lower house of the German parliament, will be rejected by the