Kupan, a famous forensic pathologist, failed to report income from the sale of his mansion on his tax return. his gain on sale exceeded $1.7 million. he also sold stock at a $400,000 gain and did not report that gain either. in a criminal prosecution against kupan for tax fraud, kupan blamed his accountant, rachel, for the omission, claiming that rachel knew that the pathologist was a "poor record-keeper." kupan admitted that he read the tax return prepared by rachel and signed it. will kupan’s defense of shifting responsibility to rachel in this criminal prosecution be successful?