• Tax evasion can be both illegal non-payment and underpayment of actually due tax liabilities.
  • Tax evasion can be found by the IRS regardless of whether the tax forms have been filed with the agency.
  • To determine the fact of tax evasion, the agency must prove that tax evasion was intentional on the part of the taxpayer.
  • While tax evasion is illegal, tax evasion involves finding legal means (within the law) to reduce the liability of the taxpayer.