This course examines income tax evasion in detail, including taxpayer and preparer penalties, examples of income tax evasion, noteworthy income tax evaders, income tax protesters, the effects of income tax evasion on the Tax Gap and the U.S. Federal debt level, how income tax evasion is discouraged, why taxpayers evade income tax, recommendations for practice, and more. This basic level course is most beneficial to professionals new to income tax evasion who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic. This year's update to this course includes updated statistics from the IRS Data Book for fiscal year 2023.