As previously stated, the universe of possible tax violators is so great that the court system could be overwhelmed if every criminal violation of the tax code was prosecuted. 如前所述，稅法的潛在違法者是如此之多，如果把每一例違反稅法的案件都訴諸法院，法院系統將難以承受。
Each court system has its own set of evidentiary rules and the character of the proceeding may vary somewhat depending on what types of evidence are permitted to be introduced. 每個法院系統都有一套自己的證據法規，訴訟程序的特點會隨獲準出示的證據類型而有所不同。
