Jos$$ Garcia's $2017$ return was selected for examination. He has brought in his audit notice and some records. He confesses to you that he has been withholding income information from you each month. The income records from the laundromat show bank deposits, but he retains a substantial amount of cash from the laundromat's bank deposits each week. He estimates that the amount is around $$3,000$ a week, but in some weeks, it could be more. He also acknowledges that he has been conducting his business like this for several years prior to $2017.$ He wants to know what his exposure might be to accuracy$-$related and fraud penalties. How do you advise him?