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g Thomas Franklin claimed an additional $3,000 in deductions he knowingly knew he did not qualify for so he could reduce his tax bill. This is referred to as tax:

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A tax evasion has occurred when Franklin claimed an additional $3,000 in deductions knowingly that he did not qualify for reduction in his tax bill.

What is a tax evasion?

A tax evasion is seen as a crime/offense because the taxpayer defaults in tax filing either by refusal in payment of tax or deduction from normal tax.

In conclusion, a tax evasion has occurred when Franklin claimed an additional $3,000 in deductions knowingly that he did not qualify for reduction in his tax bill.

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