Which of the Following Statements About Tax Fraud Is True

Which of the following statements about tax fraud is true?

A) A revenue agent can assess a civil fraud penalty in the course of an audit.
B) A revenue agent can charge a taxpayer with criminal fraud in the course of an audit.
C) A taxpayer can be imprisoned for committing either civil fraud or criminal fraud.
D) The IRS's burden of proof in establishing fraud is identical for civil and criminal fraud.