Did you know you can turn in tax cheats for bounty?
Section 7623 of the Internal Revenue Code authorizes payments for detecting underpayment of tax and detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws or "conniving" (love that word) at the same.
As pointed out by Timothy

This excellent article published in The American Journal of Psychiatry (164:722-727, May 2007) gives advice on how to document your client’s capacity. Check it out: