Since 2007, when the investigations into offshore tax evasion began, the U.S. has criminally charged at least two dozen UBS clients with tax crimes, as well as four UBS bankers, two HSBC clients, and four other offshore enablers. And as the feds continue to squeeze bank clients, others are likely to feel the heat, according to lawyer William M. Sharp Sr. of Sharp Kemm in Tampa. "It's the first act of a multi-act play," says Sharp, who has two dozen clients who have been interviewed. "It's going to go on for a long time, probably four or five years."