Read the following excerpt from a US court opinion:
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issue “went to gambling, alcohol, and drugs. I lost all the money earned and had no money to pay the taxes. I hoped [I] could win money to pay the taxes, but I lost all the money.” (Def.’s Ex. 16, answer to interrogatory 6.) At trial, however, Long testified that he was not aware until 2005 that he did not pay his taxes, and that he thought Magida was filing his returns and paying his taxes for him. (Tr. at pp. 15, 28.) Finally, Long also testified at trial — inconsistently—that he thought the taxes for at least 2001 were being paid out of the proceeds of the sale of his McDonald’s franchise. (Id. at pp. 14, 29.) Long further testified at trial that he had never received prepared returns from Magida, though he later admitted that at least some of the returns Magida prepared, and 005) . Long’s failure to file his 1999, 2000, and
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What is the most suitable continuation to the opinion? Your options are:
A. holding that agency could not claim confidentiality for tax returns that had been exhibits in tax court and were therefore public records
B. holding the conduct element satisfied where debtor failed to timely file tax returns and failed to pay taxes for those years
C. holding the conduct element satisfied where debtor earned income during the tax years at issue but did not make any estimated tax payments had inadequate or no withholdings and latefiled his tax returns
D. holding that debt or who failed to file income tax returns and failed to pay tax satisfied  523alcs conduct requirement despite no affirmative conduct to evade taxes
E. holding refund of discriminatory tax required because predeprivation remedy not clearly available for tax years at issue
Reply with [A, B, C, D, E] only.