Crime which exploits offshore haven banks, trusts and companies is extensive, and is expanding. Criminals, tax evaders, and fraudulent offshore operators can rely on the secrecy and non-cooperativeness of specific offshore havens to shield them from detection and prosecution. The Subcommittee has also identified a number of cases involving what appear to be otherwise ordinary Americans engaged in the illegal use of offshore facilities to facilitate tax fraud. These cases signify that the illegal use of offshore facilities has enveloped "the man next door" - a trend which forecasts severe consequences for the country.The Permanent Subcommittee on Investigations produced this staff study (and held these hearings) to present the issues in context and perspective, describe various criminal cases, and document their conclusions.