<<Tax evasion is a way of proving that someone received a large sum of money from some (implied illegal) source, right? So in essence its like going after the result of the activity vs. the activity itself, since both are illegal. >>
Tax evasion doesn't address the source of the funds at all. If you mow lawns and collect in cash, and then neglect to include all that money as income on your tax return, you are guilty of tax evasion. However, the source of your funds was perfectly legal. If you run a casino, but understate your take, you are guilty of tax evasion, but the revenue source was legal. The reason you hear about nailing people for tax evasion related to drugs, etc, is that it used to provide a means for not only increasing the amount of time in jail, but for confiscating the drug dealers property. With the new forfeiture laws, you see less of these types of prosecutions, because the druggist has no assets left after forfeiture. |
