When Mori sued the magazine for libel, the police refused to give the court access to his criminal files.

FORBES: Japan's Dirty Secrets

The criminal files early and when the legitimate taxpayer files his or her return, the IRS denies the refund.

FORBES: Billions in Tax Refund Fraud--and How to Stop Most of it

Mr Gertz too promises more for the 80, 000 men under his command: more training, pay incentives and the expulsion of all officers who turn out, once the laborious process of checking their files is completed, to have criminal records.

ECONOMIST: Mexico

Then the criminal makes up wage and withholding information, files a tax return electronically (avoiding the need for an actual W-2 form), claims a few deductions and tax credits to produce a larger refund, and waits a couple of weeks for the refund.

FORBES: Billions in Tax Refund Fraud--and How to Stop Most of it

Also posted in the Vault are hundreds of files on some of the FBI's most storied criminal cases such as Al Capone and Bonnie and Clyde and John Dillinger.

CNN: FBI's 'flying saucers' online memo intrigues public

The industry has also been clamping down on universities, asking them to warn students who use computers on campus of their criminal liability if they download music, and to wipe out illegally stored files.

ECONOMIST: How to pay the piper

Karen Steinhauser, a criminal-defense lawyer and former prosecutor in the Denver District Attorney's Office, said the state often files multiple murder charges if the nature of a crime matches more than one definition under state law.

WSJ: Alleged Colorado Movie Theater Shooter James Holmes Is Charged

Last month police and the Crown Prosecution Service decided there was insufficient evidence to make a criminal case against the peer over his expenses claims during his time as leader of Essex County Council and closed their files.

BBC: Lord Hanningfield