What is the Expressed power related to punish people for evading taxes? What is the logic for relation

While the IRS does not pursue criminal tax evasion cases for many people, the penalty for those who are caught is harsh. They must repay the taxes with an expensive fraud penalty and possibly face jail time of up to five years.

Explanation:

there were 6 major base camps.   the base camps were located in alva, fort reno, fort sill, the madill provisional internment camp headquarters, mcalester and camp gruber.