united-states tax-law
Would Al Capone be convicted today?
<p>Al Capone was convicted of failing to file a tax return. </p>

<p>According to <a href="https://en.wikipedia.org/wiki/Al_Capone" rel="nofollow noreferrer">Wikipedia</a>:</p>

<blockquote>
  <p>Assistant Attorney General Mabel Walker Willebrandt recognized that
  mob figures publicly led lavish lifestyles yet <strong>never filed tax
  returns</strong>, and thus could be convicted of tax evasion without requiring
  hard evidence to get testimony about their other crimes.</p>
</blockquote>

<p>These days, if you file late, you get penalized financially, not go to prison.</p>

<p>Would Al Capone's crime merit imprisonment today?</p>

<p>He would still be convicted. It remains a crime to not file (<a href="https://www.law.cornell.edu/uscode/text/26/7203" rel="nofollow noreferrer">26 USC § 7203</a>), but the failure to file must be "willful," meaning that you knew you had to file and intended not to.</p>

<p>One of the ways that the government can demonstrated that the failure was willful is by showing that you had a large amount of income that you were trying to shield from taxation. That was the case with Al Capone, and it's still part of how they do it today.</p>

<p>So the IRS might go after an Al Capone criminally for filling late, but it's not as likely to do so in a case where the person is not making a ton of money. Like you said, that taxpayer would probably just get hit with a fine and warning not to make the same mistake again.</p>
