To Prove Tax Fraud, the Government Must Ultimately Prove What

To prove tax fraud, the government must ultimately prove what element(s) of the crime?

A) The taxpayer either underreported income or did not report taxable income, that he or she was "wilful," and that he or she has purposely attempted to evade or defeat a tax payment.
B) The taxpayer underreported income, and did it for his or her own benefit.
C) The taxpayer had his or her taxes done knowingly by an underground economy company and neglectfully allowed the company to represent him or her.
D) The taxpayer underreported or overreported income.