what are you talking about? It's not uncommon for law firms to pay things up front, then send their client a legal bill that includes all their expenses. If that law firm commits tax fraud, it is in no way shape or firm the clients faultThey’re really not. Legal fees are compensation for a lawyer, which is why Cohen had to claim the payments as income and pay taxes on it, when it wasn’t income at all.
Tax fraud is one of several potential underlying crimes.