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
Indictment and arrest of Augusto Pinochet 2003. Since 2001, British legislation outlaws corruption of foreign public officials (part 12 of the Anti-terrorism, Crime and Security Act 2001). In November 2005, Pinochet was deemed fit to stand trial by the Chilean Supreme Court and was indicted and put under house arrest on tax fraud and passport forgery charges but was released on bail; however, he remained under house arrest due to unrelated human rights charges. This tax fraud filing, related to Pinochet's and his family secret bank accounts in the United States and in Caribbean islands, for an amount of USD $27 million, shocked the Pinochetist sector