[notch656a]

>Criminals are still required to pay taxes, they just aren't required to list its source

>they can't get then for the failure to register

A criminal filing an 8300 would be effectively "registering" their illegally owned money, including the source from who the money is received.

[giantg2]

Please read prior comment

"and that you couldn't pay that tax without registering"

[notch656a]

Ultimately though the issue wasn't the tax, but that you had to register the evidence of your crime. If you could pay the tax anonymously it would have been fine. On the flipside, merely a requirement to register without paying the tax would still be self incrimination.

The form 8300 actually requires you to state both counterparties of the illegal transaction, which goes well within furnishing evidence useful in incriminating yourself. It's far more incriminating than the annual tax return, which shows an aggregate yearly amount rather than granularity of single transaction (or collection of "associated"-transaction) along with the date and name of both counterparties and a host of other details.