With no explanation, chose the best option from "A", "B", "C" or "D". cause of action only where a defendant willfully files. information returns that misrepresent the amount of payments made. For the foregoing reasons, plaintiffs tax fraud allegations in the Amended Complaint fail to state a claim for relief under § 7434(a), and Count II must therefore be dismissed. An appropriate Order will issue. 1 . 29 U.S.C. § 201 etseq. , 2 . These allegations are derived from the Amended Complaint. See Columbia Venture, LLC v. Dewberry & Davis, LLC, 604 F.3 Cir.2015) (affirming judgment for plaintiffs where defendant falsely. claimed to have made payments); Vandenheede v. Vecchio, 541 Fed.Appx. 577, 579-82 (6th Cir. 2013) (affirming dismissal for failure to plead fraud with particularity); Katzman v. Essex Waterfront Owners LLC, 660 F.3d 565, 568 (2d Cir.2011) (<HOLDING>); Cavoto v. Hayes, 634 F.3d 921, 924 (7th

A: holding failure to file statement of points is no bar to appeal
B: holding that information furnished to preparer of tax return is not privileged
C: holding that intentional failure to file an information return is not a willful filing
D: holding blank return did not provide sufficient information despite taxpayers income being below the filing threshold
C.