KRA has received a tip$-$off about a high$-$profile businessman who has been underreporting rental income on multiple properties in Nairobi. Investigations reveal that while he declared earnings from five properties, he owns $15$ rental properties generating substantial income. Required: As a KRA Tax Investigator, develop a strategy to: Collect financial evidence to confirm tax evasion. Apply the correct tax laws and penalties. Decide whether to impose administrative penalties or escalate the case to criminal prosecution.