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 U.S. investigation of UBS, France launched an investigation into UBS France's alleged abetting of tax evasion by French tax payers. The investigation was spurred by the March 2012 publication of a muckraking book about UBS, "Ces 600 milliards qui manquent à la France – Enquête au cœur de l'évasion fiscale" ("Those 600 billion which France is missing – Inquiry into the heart of tax evasion"), estimated the amount of tax income lost to UBS-controlled offshore accounts at €600 billion. The crackdown in France began in earnest after the revelation that Jerome Cahuzac, who served as budget director in the government