Bob, a prominent businessman, wishes to keep the substance of some of his recent financial transactions private from the IRS. He decides to establish a trust, as he believes this will help him protect this income via tax havens in foreign countries. A possible result of this activity may include A. A penalty of 80% of tax underpayment attributable to the trust. B. A prison term of 5 years. C. Increased tax savings for the individual. D. Civil sanctions from the SEC