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U.S. IRS Tax Code publication 525 (2006) by maximumbob2006-12-13 17:23:21
  Yup by Arachnid 2006-12-13 17:41:58
NZ's tax code has provisions for 'illegal earnings', too. The theory is that if you don't allow criminals to report 'earnings' to the IRD/IRS, they simply won't pay tax, so you may as well, with the added bonus that if they _can_ but don't, you can get them on tax offenses as well.

Remember, they eventually arrested Al Capone for tax evasion - it as the only thing they could get him on at the time.
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