Waiving penalties depending on the circumstance is interesting but not directly relevant to the question on hand. You would have already been found to have evad

Waiving penalties depending on the circumstance is interesting but not directly relevant to the question on hand. You would have already been found to have evaded taxes before the penalty could be assessed. So the circumstance/motivation/explanation is still not the differentiator between avoidance and evasion in this case - just the penalty.