Bob is completing his tax return as he does on an annual basis. He owes money and tells his tax return preparer that his charitable contributions were $$10,000$ instead of the $$2,000$ he actually gave. Also, he values the car he donated to a charity at $$8,000$ instead of the $$2,000$ it was actually worth. His preparer represents him when the IRS audits his tax return. The IRS agent needs to determine which penalties to assess and whether or not to refer the case to Criminal Investigation

:Discuss the concept of "voluntary compliance" as it relates to our federal tax system.Compare and contrast the differences between civil and criminal penalties.Would you rather work as an IRS agent or as a tax practitioner? Please explain your answer.