; and (ii) in paragraph (2)(A)— (I) in clause (i), by inserting 102B, or 102C, or falsify any income tax return that such person is required to disclose under section 102A, 102B, or 102C before the semicolon; and (II) in clause (ii), by inserting 102B, or 102C, or fail to file any income tax return that such person is required to disclosed under section 102A, 102B, or 102C before the period; (B) in subsection (b), in the first sentence by inserting or willfully failed to file or has willfully falsified an income tax return required to be disclosed under section 102A, 102B, or 102C before the period; (C) in subsection (c), by inserting or failing to file or falsifying an income tax return required to be disclosed under section 102A, 102B, or 102C before the period; and (D) in subsection (d)(1)— (i) in the matter preceding subparagraph (A), by inserting or files an income tax return required to be disclosed under section 102A, 102B, or 102C after title