Which villagers are most likely to commit tax fraud?

Rasher 100%, everything about him screams, "tax evasion!" Even Nookipedia says his Japanese name says something like, "to fall in with the wrong crowd."
 
chadders' modern house interior is kind of sus. he just looks like he's fooled people with something and also a bit like a butler. getting major conspirator vibes from the dude

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going off of each personality type

lazy: forgets to file taxes. others have to pick up their slack for them. says they'll remember next time, but always forgets anyways
jock: gets pumped up to do taxes, because it gives them more reason to EXERCISE on the way to mail them out. they utterly fail at the forms though
cranky: complains, but gets them done better than anyone else, and typically earlier than anyone else as well
smug: let's just say they know the irs agents well

peppy: doesn't file. something about being boring stuff that an idol like them is too busy for. their friends usually bail them out
normal: files adequately. rushed to meet deadline, however
snooty: embellishes their forms, which actually tends to make them overpay in taxes
sisterly: helps others file taxes and then forgets to do their own. finally files theirs at least a month late
 
My villager Graham. He looks like a nerdy hacker that would know how to commit tons of tax fraud and do it anyway so he could spend money on more tech.
 
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