4United Stated v. Miller, 520 F. 3d 504(5th Cir. 2008).
5Robert H. Jensen, Reflections on United States v. Leona Helmsley: Should "Impossibility" Be a Defense to Attempted Income Tax Evasion, 12 Va. Tax Rev. 335 (1993).
6United States v. Bishop, 264 F. 3d 535, 550 (5th Cir. 2001 ).
7I.R.C.§7206(1).
8United States v. Helmsley, 941 F. 2d 71, 83 - 84( 1991 ), cert denied, 502 U. S. 1091 ( 1991 ).
9United States v. Daniels, 387 F. 3d 636 (7th Cir. 2004), cert denied, 544 U. S. 911 (2005).
4D J Pyle. Tax Evasion and the Black Economy[ M ]. London : Macmillan, 1989.
5J Aim. The Welfare Cost of the UndergroundEconomy[J]. Economics Inquiry, 1985, (23) :243 - 263.
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