Tax evasion is the general term for efforts by individuals, corporations, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earned; or overstating deductions).

Tax evasion is an activity commonly associated with the underground economy and one measure of the extent of tax evasion the amount of unreported income, namely the difference between the amount of income that should legally be reported to the tax authorities and the actual amount reported. In the 1970s and 80's, The IRS undertook the Taxpayer Compliance Measurement Program (TCMP) in an attempt to measure unreported income and the tax gap. The tax gap is the difference between the amount of tax legally owed and the amount actually collected by the government. The TCMP program was believed to produce the most reliable information about noncompliance, but these "audits from hell" were deemed to be overly intrusive and were discontinued in 1988. The National Research Program was undertaken in the 1990s as a less intrusive means of measuring noncompliance and was described as "the most careful and comprehensive estimates of the extent and nature of tax noncompliance anywhere in the world" However, critics point out numerous problems with the tax gap measure. The IRS direct audit measures of noncompliance are augmented by indirect measurement methods, most prominently currency ratio models

Joseph Antonio Cartagena (born August 19, 1970), better known by his stage name Fat Joe, is an American rapper, CEO of Terror Squad Entertainment, and member of musical groups D.I.T.C. and Terror Squad.

Fat Joe's first album was Represent, released in 1993, followed by Jealous One's Envy in 1995. From 1998 to 2006, he was signed to Atlantic Records, releasing four albums under the label, Don Cartagena in 1998, Jealous Ones Still Envy (J.O.S.E.) in 2001, Loyalty in 2002, and All or Nothing in 2005. Around the release of All or Nothing, Fat Joe became involved in a highly publicized feud with another New York City-based rapper 50 Cent, who attacked Fat Joe in his song "Piggy Bank". His most popular song in which he performed was his Remy Ma duet "Lean Back" with Terror Squad. The song was a number-one hit in the summer of 2004.

Starting in 2006, when his album Me, Myself, & I was released, Fat Joe was signed to Imperial Records, which distributes through Terror Squad Entertainment. His follow up album wasThe Elephant in the Room, which was released in 2008; Jealous Ones Still Envy 2 (J.O.S.E. 2), the sequel to Jealous Ones Still Envy (J.O.S.E.), was released in October 2009. His tenth album The Darkside Vol. 1 was released on July 27, 2010.

Emmanuel "Manny" Dapidran Pacquiao, PLH (English pronunciation: /ˈpæki.aʊ/ PAK-ee-ow; Tagalog: [pɐkˈjaʊ]; born December 17, 1978) is a Filipino professional boxer and politician. He is the first eight-division world champion; having won six world titles, as well as the first to win the lineal championship in four different weight classes. He was named "Fighter of the Decade" for the 2000s (decade) by the Boxing Writers Association of America (BWAA). He is also a three-time The Ring and BWAA "Fighter of the Year," winning the award in 2006, 2008 and 2009.

As of 2012, Pacquiao is the WBO Welterweight Champion. He was long rated as the best pound for pound boxer in the world by some sporting news and boxing websites, including BoxRec.com, Sporting Life and The Ring. However, in April 2012, Pacquiao dropped to number two in the rankings, behind Floyd Mayweather Jr. In their ratings ending May 7, 2012, Ring Magazine declared the top position vacant and jointly ranked Pacquiao and Mayweather in the number two spot.