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1. What does "Voluntary Compliance". mean? 2. Explain the "tax gap." 3. Explain the difference between tax avoidance and tax evasion. 4. Explain the 5 Badges of Fraud: 5. Walk a tax bill through Congress, from the first step to enactment. Include where/how/if there are differences. 6. Explain the rationale of the Federal Income Tax. 7. Explain the doctrine of Assignment of Income. 8. Explain the difference between a realized gain v. a recognized gain. 9. Explain "constructive receipt." 10. Explain "substance over form." 11. Explain the "wherewithal to pay" concept