Tax evasion or tax avoidance?

Austin is preparing his tax return for the year and is looking at ways to save on his tax bill. Austin worked a full$-$time teaching job and tutored on the

side. His employer reported his income from his day job, but the money Austin earned from tutoring was not reported to the IRS. Austin is thinking

about leaving the tutoring earnings out of his income on his tax retunt. Is this tax evasion or tax avoidance?

Tax evasion

Tax avoidance