Among the targets on the IRSradar screen are offshore employee leasingarrangements, which theagency claims are being aggressivelymarketed to doctors. Under a typicalleasing agreement, an employeeresigns and signs a contract with anoffshore leasing agency, which thenleases the employee's service back tothe original employer. The IRS contendsthat the arrangement givesboth the employer and employeeplenty of wiggle room to evade personal,corporate, and employmenttaxes. The IRS also thinks that physiciansmake a logical target for promotersof such schemes because theyoften have their own professionalcorporations. Those found guilty oftax evasion through offshore leasingploys could be looking at charges ofcivil fraud, in addition to fines, taxpenalties, interest, and back taxes.