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
