Tax evasion — affirmative attempt to evade or defeat defined is the illegal act of deliberately avoiding paying one's taxes for personal gain. It is a form of tax fraud and is punishable by law. There are several types of tax evasion, including underreporting income, claiming false deductions, concealing or transferring assets, and failing to file a return. A person can be charged with tax evasion if they have intentionally taken steps to avoid paying taxes that they are legally obligated to pay. In some cases, individuals may be subject to criminal penalties such as fines or even jail time. Additionally, individuals may be required to pay back the amount of taxes that they have illegally evaded plus additional fines and interest.