As Tax Day quickly approaches, millions of Americans are preparing to file their federal income tax returns by the April 15 deadline. Proper compliance is required by law, and yet, every year, the federal government is left to grapple with a tax gap – a discrepancy between what is owed and what is actually collected.

This tax gap is caused by people who accidentally or purposefully underreport their tax liability, underpay their tax reported, or fail entirely to file a return.