> elements of the charges were not properly met <
I’m going to have to remember that phrase the next time the IRS audits me.
IRA agent: “We charge you with hiding $45 of income.”
Me: “Elements of the charges were not properly met.”
IRA agent: “Well, you’ve got us there. Case dismissed. Have a nice day.”
You were just “lacking candor”, no “intent”? Proper procedures have been put in place now so that this never happens again?
No problem!