Lew, the IRS does this in order to create the Al Capon scenario. It goes like this: If the authorities cannot get someone for stealing, then at least they can get them for tax evasion.

The idea is simple. If you list stolen or embezzled income, then you have incriminated yourself. Now, the Constitution says the government cannot make you do that, but the government does not have to prove theft. All it has to do is to prove you had the property or income and did not report it on your taxes.

I will let the readers decide if this is a practice fit for a free country or not. I think you might already know what I think.

By the way, I will be on WBAL Radio in Baltimore Friday at about 4:10 or so. I will be discussing the Duke lacrosse non-rape case.