Please answer all parts:)

2. Freddy Fearful did not file his 2002 federal income tax return because he did not have the cash available to pay the balance due. When the time came to file his 2003 return, Freddy had sufficient cash to pay his 2003 taxes, but he was afraid to file the 2003 return because he figured that if he filed for 2003, the IRS would find out that he did not file in 2002. From 2004 through the most recent year, Freddy continued not to file even though he was entitled to a sizable refund in each of those years. In 2008 and 2009, Freddy was not entitled to any refund, but again he did not file even though he had the cash available to pay the current tax. You are a Special Agent for the IRS's CI and are assigned to investigate Freddy for the three most recent years. Does the pattern of conduct described above constitute the "willful" failure to file an income tax return proscribed by Code Sec. 7203