A taxpayer understated his gross income by $10,000. He also understated his deductible expenses in the same amount. Which of the following statements best describes the taxpayer's potential criminal liability? The taxpayer may be charged with the willful failure to file a return under IRC 7203. The taxpayer cannot be charged with criminal liability if his behavior did not result in an avoidance of tax. The taxpayer may be charged with evasion under IRC 7201. The taxpayer may be charged with willfully filing a fraudulent return under IRC 7206