Tax fraud in the United States is considered under specific types. General tax fraud is the willful and intentional violation of the legal duty to provide the IRS and other tax agencies with accurate and complete information. Tax fraud may also involve failing to file a report, falsifying information, keeping 2 distinct set of financial records or books, or claiming false deductions. Someone committing tax fraud may hide their income and report it falsely. Someone bent on defrauding the IRS might also transfer personal or business assets. General tax fraud occurs when a person knowingly does not pay the correct amount of excise or employment tax. It may also involve deliberately misleading, misinforming or under reporting the tax agency about the collection of sales or employment taxes. The IRS has a General Fraud Program in place. This criminal investigation unit is the largest enforcement program within the agency. Those who are charged with tax fraud may be subjected to both incarceration and a fine.