Tax evasion is the act of avoiding paying taxes or limiting paying taxes through illegal ways. Usually, this involves filing a false tax return, tax evasion, filing false documents, failure to collect employment or sales taxes, failure to pay taxes, and failing to file a tax return. Many cases involving Health Care Fraud, Mail and Wire Fraud, as well as Money Laundering, also involves the act of Tax Evasion. The investigation of these types of cases is usually initiated by the enforcement arm of the Internal Revenue Service (IRS) and the FBI. These cases are prosecuted by the United States Attorney’s Office. The penalties for committing tax evasion or tax fraud can be severe, depending on the amount of the loss to the Government in combination with other factors. A conviction in Federal Court for tax fraud or tax evasion can lead to significant monetary penalties as well as incarceration in Federal prison.