Tax Evasion
Tax evasion is another type of fraud. It usually involves either failing to file a tax return or filing a false return. Prosecutors who have not been able to prove someone's illegal activities have often used the tax evasion statutes to get a conviction because, of course, someone who has obtained money illegally tends not to report it to the federal government. The most famous example is the mobster Al Capone, who was finally convicted of tax evasion after all other efforts to prove his criminal conduct failed.