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The vast majority of tax returns are wrong. Shoot, virtualy all of them are. The IRS Code is too complex for almost everyone to understand, much less obey. IOW, the tax code has made the entire citizenry into criminals, since, after all, “ignorance of the law is no excuse.”

I don't need to defend the tax code. Every time it is "simplified", it tends to get more complex. But since most returns are based on W-2 income, and the standard deduction has been increased substantially, it is difficult to see how many of them are incorrect. When one gets into hedging and most trades, yes, there are many ways of making a mistake.

But the code certainly recognizes the distinction between civil and criminal activities. One must have the intention of committing fraud to be handed over to the criminal statutes. Purposely omitting substantial income, or fraudulently reporting income or other items are criminal offenses.