cashell was later convicted of tax evasion.es we examined contained more than 4,000 names of people with connections to the u.s., holding more than $13 billion in hsbc accounts. one was a new jersey realtor. the notes in her file reveal that she and her family wanted assurance that her assets would be well hidden from u.s. tax collectors. >> blum: and she expresses the concerns to the bank, which in turn reassure her that they will find ways to keep her name out of the sights of i.r.s. >> whitaker: this seems to be evidence of the bank actively helping clients evade, if not cheat. >> blum: of course. >> whitaker: you say, "of course." but for us, looking at these documents here, i... this-this is shocking. >> blum: first of all, for the average american taxpayer it's beyond shocking. >> whitaker: but perhaps not that surprising. swiss banks have been caught protecting tax dodgers before, but never has this much detail been revealed. >> blum: under u.s. law, any bank that does that, that assists a u.s. person in evading u.s. tax