tax evasion usually involves certain elements. Which of the following are elements necessary for tax evasion to occur?

I.	Nondisclosure of the relevant facts on the taxpayer's tax return
II.	Underpayment of tax
III.	Using legal methods allowed by the law to minimize a tax liability
IV.	Willfulness on the part of the taxpayer
V.	An affirmative act by the taxpayer to evade the tax