Complex sentence: The typical tax evader in the United States is a male under the age of 50 in the highest tax bracket and with a complicated return, and the most common means of tax evasion is overstatement of charitable contributions, particularly church donations.
Split into simpler sentences: The typical tax evader in the United States is a male under the age of 50 in the highest tax bracket and with a complicated tax return. The most common means of tax evasion is overstatement of charitable contributions, particularly church donations.