The move by the Inland Revenue Department (IRD) to begin investigating persons whose tax returns do not reflect their suggested wealthy lifestyle should bring in millions of dollars, which could be employed to improve the quality of life of the society in general.

Inaction by the IRD over the years had meant that the burden of paying taxes had rested largely with individuals with incomes which were required by law to be reported to the IRD and readily enforced, for example public servants, teachers, journalists, nurses, middle and upper-management shop assistants, clerks and other monthly and weekly paid workers.

Yet there were others many self-employed or owners of medium to large businesses lawyers, doctors, and other professionals in private practice who either paid far below what their incomes suggested or not at all. In addition, there were importers and distributors of illegal drugs, some politicians who were on "the take", corrupt public and private sector officials.

Many built or purchased expensive homes, had accounts in offshore banks, houses in London, Toronto, Miami, owned several high priced cars while paying no taxes. Some legitimate businessmen engaged in double invoicing importing merchandise at one price while producing invoices which reflected much higher prices.

But although the conspicuous consumption of many of the tax evaders was the inescapable hint that they were financially better off than their filed income tax returns inferred, Inland Revenue lacked if not the will, the technology to go after them. Recently however, arrangements were made to have several tax officers of the IRD receive special training by the United States Internal Revenue Service (IRS) in detecting income tax evasion.

The Trinidad and Tobago Inland Revenue Department with its updated technology to deal with income tax evasion is establishing a criminal investigation unit manned by its IRS trained officers.

History shows that while other law enforcement agency in the United States were unable to have mobster Al Capone convicted of charges of graft and corruption and other crimes, it was the US Internal Revenue Department that had him convicted and jailed in 1931 for income tax evasion.

An anticipated benefit of the unit is that not only are income tax defaulters expected to be dealt with but that many rather than face exposure and prosecution will opt for paying their taxes, including back taxes. Although compliance benefits have not been quantified given the relative uncertainty of how much money is actually owed to the IRD it could run into many million dollars.

Attorney-at-law and certified accountant with the IRD, Prem Samodee, has hinted at a possible and desirable offshoot of the exercise.

He has argued that with greater tax compliance and increased revenue from personal income tax it will make it easier for government to lower the tax rate in a short time, benefitting all those who over the years have observed the rules and paid their taxes.

Newsday