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

Jon Stewart (born Jonathan Stuart Leibowitz; November 28, 1962) is an American political satirist, writer, television host, actor, media critic and stand-up comedian. He is widely known as host of The Daily Show, a satirical news program that airs on Comedy Central.

Stewart started as a stand-up comedian, but branched into television as host of Short Attention Span Theater for Comedy Central. He went on to host his own show on MTV, called The Jon Stewart Show, and then hosted another show on MTV called You Wrote It, You Watch It. He has also had several film roles as an actor. Stewart became the host of The Daily Show on Comedy Central in early 1999. He is also a writer and co-executive-producer of the show. After Stewart joined, The Daily Show steadily gained popularity and critical acclaim, resulting in his sixteen Emmy Awards.

Stewart has gained acclaim as an acerbic, satirical critic of personality-driven media shows, in particular those of the US media networks such as CNN, Fox News Channel, and MSNBC. Critics say Stewart benefits from a double standard: he critiques other news shows from the safe, removed position of his "fake news" desk. Stewart agrees, saying that neither his show nor his channel purports to be anything other than satire and comedy. In spite of its self-professed entertainment mandate, The Daily Show has been nominated for news and journalism awards. Stewart hosted the 78th and 80th Academy Awards. He is the co-author of America (The Book): A Citizen's Guide to Democracy Inaction, which was one of the best-selling books in the U.S. in 2004 and Earth (The Book): A Visitor's Guide to the Human Race released in 2010.

Lauryn Noelle Hill (born May 26, 1975) is an American singer-songwriter, rapper, record producer, and actress.

Early in her career, she established her reputation as a member of the Fugees. In 1998, she launched her solo career with the release of the commercially successful and critically acclaimed album, The Miseducation of Lauryn Hill. The recording earned Hill 5 Grammy Awards, including the coveted Album of the Year and Best New Artist.

Following the success of her debut album, Hill largely dropped out of public view, in part due to her displeasure with fame and the music industry. After a four-year hiatus, she released MTV Unplugged No. 2.0, a live recording of "deeply personal songs" performed mostly solo with an acoustic guitar. In more recent years, she has recorded songs for soundtracks and mixtapes, as well as performing live at several music festivals. Hill has 6 children, five of whom are with Rohan Marley, one of reggae musician Bob Marley's sons.

Lauryn Hill was born in South Orange, New Jersey of Haitian and African-American descent,^{[citation needed]} the second of two children born to high school English teacher Valerie Hill and computer programmer Mal Hill. As a child, Hill listened to her parents' Motown 1960s soul records. Music was a central part of the Hill home. Mal Hill sang at weddings, Valerie played the piano, and Lauryn's older brother Malaney played the saxophone, guitar, drums, harmonica, and piano. In 1988, Hill appeared as an Amateur Night contestant on It's Showtime at the Apollo. She sang her own version of Smokey Robinson's song "Who's Lovin' You?", where she was booed tremendously, but persevered and ended up with audience applause.