Which of the Following Is True Regarding Tax Evasion

Which of the following is true regarding tax evasion?

A) The U.S. Supreme Court states that taxpayers should arrange transactions to pay the most tax possible
B) Using legal means of reducing the taxpayer's tax liability is considered tax evasion
C) Taxpayers who lie on their tax returns are rarely caught
D) Taxpayers found guilty of tax evasion must pay the tax that would otherwise have been due