Is There Willfulness to Put a Person in Prison?

If someone commits tax evasion of a dollar, that is really still a crime. The question now becomes is it worth the time to investigate? That's number one. And the number two is is there any willfulness to put this person in prison? Give an example. If you transpose a number 96 versus 69, that's the mistake. There's no willfulness to commit a tax crime or to evade taxes. It happens. But let's assume that someone always is unreporting income every single year from the same source of income. Now that becomes willful and then that becomes a crime. You also have to realize that there are 10 people in a jury box that ultimately is the final audience