John R. Bullis: The average tax-fraud term is 28 months

Tax fraud is a deliberate violation of Internal Revenue laws by those who do not file and properly report their income and expenses. Tax fraud requires both an underpayment and fraudulent intent. The primary objective is to foster voluntary compliance with federal tax laws through the recommendation of criminal prosecution and/or civil penalties against taxpayers who attempt to evade the assessment and/or payment of taxes due.