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
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