With no explanation, chose the best option from "A", "B", "C" or "D". to warrant such a delay. See id. Moreover, despite his argument to the contrary, Staler did not demonstrate that his criminal trial was invalid due to a fundamental error. See Stoneman, 870 F.2d at 106. Stuler was indicted and convicted for violating 26 U.S.C. § 7208. See United States v. McKee, 506 F.3d 225, 244 (3d Cir.2007) (noting the elements of 26 U.S.C. § 7203 include that the defendant: (1) was required to file the tax returns; (2) failed to file them; and (3) acted willfully). Stuler’s invocation of a host of unrelated statutes and regulations does not alter the fact that “importing” is not an element of a § 7203 charge. He has therefore failed to satisfy his burden of establishing a funda-' mental error. See United States v. Cariola, 323 F.2d 180, 184 (3d Cir.1963) (<HOLDING>). Because Stuler showed neither that any

A: holding that any proceeding which is challenged by the writ is presumed to be correct and the burden rests on its assailant to show otherwise
B: holding that the burden is on the plaintiff
C: holding that an exercise by the state of its police power is presumed to be valid when it is challenged under the due process clause of the fourteenth amendment
D: recognizing that an agencys decision to terminate an employee is presumed correct
A.