A Characteristic of the Fraud Penalties Is

A characteristic of the fraud penalties is:

A) When negligence and civil fraud apply to a deficiency, the negligence penalty predominates.
B) Criminal fraud can result in a fine and a prison sentence.
C) The criminal fraud penalty is 75% of the deficiency attributable to the fraud.
D) The IRS has the same burden of proof in the case of criminal fraud than with civil fraud.
E) None of the above.