There are times when people just cannot afford to pay their taxes. When a person deliberately refuses to pay their taxes, this is known as tax fraud. Tax fraud is known as a white-collar crime. A person who decides to defraud the government and not pay their taxes will normally hide a great many of their assets, and not fill out their tax forms in a truthful manner. They will not report the full amount of their income, nor will they declare any kind of business profit they may have made. These people will also exaggerate the amount of charitable contributions and other deductions on their tax forms in order to benefit themselves. Individuals as well as businesses, trusts, and other entities can commit tax fraud. This time of crime is a Federal one, so it is handled a little differently that other crimes. The Internal Revenue Service will investigate any suspicion of tax fraud, and deal with it accordingly. They have a Criminal Investigation Division (CID) that keeps a program going that helps to combat tax fraud.