Criminal acts

Since prosecution determines a rule the subsequent conviction, different parts of the US also record different number of referrals for prosecution. Single revenue district could actually refer more prosecution than other states of the US.

In the New York region with and estimated population of more than 19 million (United State Census Bureau, 2006), even by taking a single district like the Southern District of New York which had 39 referrals per one million residents and the Eastern District of New York which had 28 referrals per one million residents would have, as expected, higher than the national average of 17 referrals per one million residents for tax fraud (Tigue, J. Jr. and Lacewell, L. , 2007). What could explain this is that there are really more IRS personnel in New York that other parts of the US

As to frequency of the crime could not just be appreciated however by just looking at tax evasion. Tigue, J. Jr. and Lacewell, L. (2007) cited the Syracuse report, which concluded, prosecution for federal tax crimes is still five time less likely then prosecutions for murder. This means that the Americans would rather pay tax and risk their life for the crime of murder. This should be surprising  at Americans lived a good life and its working democracy may be an evidence of tax paying population hence the low charges of tax evasion in relation to other crimes.

Tigue, J. Jr. and Lacewell, L. (2007) however explained the disparity in criminal referrals by the number of agents per person in each district. They told that nationwide there are only 3,200 special agents to handle 118 million individual tax returns, excluding the millions of tax returns filed by corporations and the tax returns unfilled filed although required to file by law (Tigue, J. Jr. and Lacewell, L. ,2007) What is the relationship of tax evasion to Strain theory?

Given the high referrals for prosecution higher than the average for New York that than the national average, can it inferred that the higher the income of the population the higher is referral for prosecution? Kelly (2000) explained that the disparity in incomes increases crime according to the strain theory and the social disorganization theory. Since there is no data study to confirm that there is a direct relationship between and high income and high tax evasion prosecution, it could be inferred using the strain theory presence of high income households  as New York compared to other states may produce a number of low income households and that failure of the latter to achieve a desired standard of living might find the application of  strain theory. Merton, R. K. (1938) posited individuals are motivated to commit criminal acts because of their failure to reach most wanted goals, which may take the form success economically and socially.

Are data provided for analysis in this paper reliable?

As the reliability of the provider of the information on whether the latter is biased, it could be said that an element of fairness is strong as the source has no clear interest to declare wrongly data or information. The source of data on tax evasion prosecution, although reported by CPA Online, could be presumed to have come from government statistics. Therefore an attitude of lack of bias could be maintained as the government would be in the best position to report reality of prosecutions to serve its purpose of preventing the commission of crimes by announcing the possibility if prosecution and eventual conviction.

As the data on population, it came from government statistics, hence can be presumed reliable. Conclusion After analyzing the nature of white-collar crimes by relating the same to social realities, we found a link with their commission in relation to certain characteristics of population of people. We found that white-collar crimes are more difficult to prosecute those ordinary crimes because of sophistication of their commission and complexity of concealment.

We also found that in case of said type of crimes, there is more probability of prosecution where there is more population. An additional observation of   greater prosecution was also found where the number of IRS personnel in relation to number of people was considered. As to how these crimes could be related to problem concept of social deviance or demographics, it could be said that people commit crime because there is a mismatch of the probability for attainment of peoples’ goals in relation to the means.

A reliability as the lack of bias of information provided for analysis was presumed as the source, has no clear interest to declare wrongly information and in the absence of evidence to the contrary could be presumed to have come from the government statistics, hence lending a high degree freedom from lack of bias.

References: Buttner and Spengler (n. d. ) Discussion Paper No. 03-13 ,Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders, {www document} URL ftp://ftp. zew. de/pub/zew-docs/dp/dp0313. pdf. , Accessed May 27,2007

Cornell Law School (n. d. a)  White-collar crime , {www document} URL http://www. law. cornell. edu/wex/index. php/White-collar_crime#Other_References, Accessed May 27,2007 Cornell Law School (n. d. b) US Code Collection, Cornell Law School (n. d. a) {www document} URL,  http://uscode. law. cornell. edu/uscode/html/uscode26/usc_sec_26_00007201—-000-. html, Accessed May 27,2007 Kelly, M. (2000). Inequality and Crime. Review of Economics and Statistics, 82, 530–539. Land, et. al. (n. d. ) Sociology Department, Duke University, 27706 Durham, NC, USA

Merton, R. K. (1938). Social Structure and Anomie. American Sociological Review, 3, 672–82 Tigue, Jr. and Lacewell, (2007) The Lottery Of Criminal Enforcement , ; {www document} URL, http://www. nysscpa. org/cpajournal/1997/0497/depts/fedtax. htm, Accessed May 27,2007 United States Census Bureau (2006) Table 1: Annual Estimates of the Population for the United States and States, and for Puerto Rico: April 1, 2000 to July 1, 2006 (CSV). 2006 Population Estimates. Population Division (2006-12-22). Accessed May 27, 2007