Do you think the taxpayer is acting in manner of evasion or avoidance and why?

1. Taxpayer has both domestic and foreign income and for tax year 2018 decided to not declare or disclose the amounts of financial assets in offshore financial accounts.

2. Taxpayer is corporation or owns a corporation and for tax years 2015, 2016, 2017 engaged in profit shifting by moving earnings/revenue earned to low tax jurisdictions with lower tax rates than where the company was headquartered.

3. Taxpayer falsely claims eligibility for business mileage deduction of his/her personal vehicle on tax return for 2018.

4. Taxpayer researches for environmentally friendly tax credits and tax incentives and participates in buying land and building several windmills/wind power plants to generate a production tax credit on 2019 up coming tax return.