Avoidance

An escape from the consequences of a specific course of action through the use of legally acceptable means. Cancellation; the act of rendering something useless or legally ineffective.

A taxpayer may take all legally recognized deductions in order to minimize the INCOME TAX liability. This conduct is called tax avoidance and is legal. If, however, a taxpayer claims deductions to which he or she is not entitled so that the individual pays less income tax than is actually owed, then the taxpayer has committed TAX EVASION, a crime punishable by a fine, imprisonment, or both.

A plea in confession and avoidance is one that admits the truth of allegations made in former PLEADING but presents new information that neutralizes or avoids the legal ramifications of those admitted facts.