Today, there seems to be a lingering impression that tax-evasion is a type of technical crime for bringing to justice those gangsters and racketeers who might otherwise evade all punishment for their acts. Criminal tax enforcement includes a process which has long been characterized by prosecutions of highly visible individuals who have violated only the tax laws, as well as prosecutions for tax crimes of persons also engaged in nontax criminal activity. Indeed, the violation of criminal tax statutes has long been a natural and frequently inevitable handmaiden of the commission of many nontax crimes.

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