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 joining the Internal Revenue Service (IRS) program established to provide amnesty for American tax evaders who voluntarily disclosed their accounts. The program was set up in the wake of the 2008-09 UBS tax evasion scandal. The federal government also charged 36 of his clients with tax evasion. Gadola cooperated with the U.S. government and turned in his American clients and two other Swiss bankers involved in abetting tax evasion by Americans. His case for the first time revealed how the major international Swiss banks used smaller, regional Swiss banks to hide the undeclared assets held in offshore accounts by their