Tax evasion is considered a major crime in the United States. In the majority of cases individuals purposely manipulate documents and money for their own benefit by failing to accurately report income or improperly claiming deductions. The public has become well versed in tax evasion techniques. Some of the more frequently seen include: failing to report earned income, claiming personal expenses as business deductions, manipulating deductions to charity, and filing false tax claims. False tax claims can include anything from leaving out property or devaluing property. Tax evasion is considered by the Internal Revenue Service to be an intentional tax law violation and is a felony which can result in prison time, fines, and fees. Tax evasion is usually uncovered during an audit. At this time the IRS auditor can investigate the case himself but will most likely turn it over the IRS's Criminal Investigation Division. Because the IRS and the CID have so much power to investigate, a person may be unaware they are under suspicion until they are formally charged.