Wk 1 Discussion (Tax Avoidance Vs. Evasion) - Post 2

Intent - Does it make a difference?

If Bob takes an improper deduction for $10,000 by mistake because he misunderstood the tax law, and Jane knowingly takes a $10,000 improper deduction because she thinks the IRS will not catch it, then should the two taxpayers be treated differently?

Please post 200 words with references