Tax offences are explicitly excluded from many extradition treaties, but the UK-US Treaty contains no blanket tax exemption. The US routinely seeks extradition for tax fraud, evasion, and related financial crimes where the conduct involves dishonesty beyond mere non-payment. Regulatory violations may qualify if they carry criminal sanctions in both jurisdictions and meet the dual criminality threshold. The distinction between civil tax disputes and criminal tax fraud becomes critical — US federal prosecutors often layer conspiracy and wire fraud charges onto tax cases to strengthen extradition requests and increase sentencing exposure.
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