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) When criminal fraud can result in a fine and a prison sentence.
C) When the criminal fraud penalty is 75% of the deficiency attributable to the fraud.
D) When the IRS has the same burden of proof in the case of criminal fraud as with civil fraud.
E) None of these.