An example of a questionable or illegal tax shelter is any investment that's sole purpose is to avoid paying taxes, such as, offshore investments. An offshore investment is where a taxpayer diverts income to another country where they may not be required to pay taxes on the income, and the taxpayer has done this specifically to avoid paying taxes on this income. This, of course, deprives the system of a huge sum of money, which in turn negatively impacts our economy. What can agents do to uncover these practices?