As April 15th descends like a cloud upon tax-paying Americans, individuals and corporations alike are scurrying to get all of their ducks in a row. Figures involving income, expenses, deductions, dependents, etc. must all be tracked down, categorized, organized, and reported.
It probably won't surprise you to learn that not every tax return submitted to the IRS is 100% correct and conforms perfectly to the tax code. But these errors can be divided into two basic categories: intentional and unintentional. And that is essentially the difference between tax negligence and tax fraud.