IRS tax evasion is a serious crime. It involves deliberately not paying the federal government the monies due through lawful taxes. IRS tax evasion can be attempted and/or accomplished by a corporation, a group, an individual or a trust. IRS tax evasion may involve not disclosing the entire income or suppressing the income amount. Tax evasion is not tax avoidance. Tax avoidance is a legal way of not paying taxes. Tax evasion is illegal. IRS tax evasion may involve offshore tax investments. These frequently occur in so-called tax havens or offshore financial centers. IRS tax evasion may also be the result of an employment tax evasion scheme. Such plans to defraud the government of legal taxes might consist of pyramiding or employment leasing. An employment type of tax evasion may also consist of payng the employees in cash or failing to file payroll tax returns. IRS tax evasion can also include filing false payroll tax returns.