Tax evasion is when you knowingly engage in fraudulent activities in order to avoid taxes. Making a mistake is a common occurrence but the things the Trump organization did cannot be portrayed as anything other than willful, knowing tax fraud.
Correct. And they kept internal records, apparently. Like they didn't even care that they were breaking the law. The brazenness and sheer stupidity of it is surprising. I understand the Trump family is comprised of morons with no knowledge of or respect for the law, but i would expect better from an accountant who knows the rules. I would expect at least an attempt to cover up the crimes, in case anyone came looking. But then again, we know the level of character of the people the Trumps surround themselves with.