16. Tax avoidance is the reduction of a person's tax liability through illegal means. True False 17. Tax evasion is a federal crime punishable by imprisonment. True False 18. Both the individual and the corporate federal income tax rates are progressive True False 19. Income-shifting transactions occur more frequently between related parties than between unrelated parties. True False 20. The substance over form doctrine allows the IRS to look through the legal formalities of a transaction to determine its true economic nature. True False