Case law has held that an “affirmative act” exists when one consistently overstates his deductions (and thus understating one’s income), constituting tax evasion. For example, in United States v. Trevino, 394 F.3d 771, 777-78 (9th Cir. 2005), cert. denied, 547 U.S. 1022 (2006),the taxpayer had a consistent pattern of making false deductions for charitable contributions. After it was discovered that the charity had not received the donations from the taxpayer (and that, therefore, the deductions were false), the taxpayer was found to be guilty for tax evasion.