Does the Government meet its burden of proof in a tax evasion case (as opposed to failure to file) where the financial records of the accused are truthful, accurate, and contain no fraud?

Does the Government meet its burden of proving the existence of the "sophisticated means" enhancement in a case where the accused does not hide or conceal any aspect of his financial dealings?

Does the Government meet its burden of proving the existence of the "criminal activity" enhancement when it fails to allege or prove any facts of a criminal offense?

Does the Government meet its burden of proof in a tax evasion case (as opposed to failure to file) where the financial records of the accused are truthful, accurate, and contain no fraud?