Tax evasion is the general term for efforts by citizens or residents of a particular governmental jurisdiction and their willful attempts to avoid the payment of various taxes, such as income taxes, sales taxes or excise taxes. While tax avoidance may be considered the right of every citizen to find all the legal ways to avoid paying taxes to their governments tax evasion may be considered a crime or subject the guilty party to various fines or even imprisonment.

Some tax evaders see their efforts to evade taxation as based upon some novel legal theory, these individuals and groups are generally known as tax protesters. U.S. tax protesterss are an example of this kind of approach to tax evasion that has generally ended in failure for those making such claims.

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