Tax Evasion Definition

Intentional nonpayment or avoidance of lawfully assessed taxes, especially through fraud or concealment of income.
American Heritage
This term is generally used to designate criminal tax fraud, in which the taxpayer intentionally and deliberately understates her income or overstates her deductions and/or credits for the purpose of underpayment of tax liability. Contrast tax avoidance, the legal minimization of tax liability by aggressive interpretation of tax law.
Webster's New World Law

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