Given the high amount of money laundering and tax evasion, federal government promulgated new tax laws requiring that citizens attest prior hand to have their properties and income assessed by independent tax regulatory body, to be set up in three months.

A. that citizens attest prior hand to have their properties and income assessed
B. that citizens attest prior hand for to have their properties and income assessed
C. the attesting by citizens prior hand to have their properties and income assessed
D. citizens attesting prior hand to have their properties and income assessed
E. citizens to attest prior hand to have their properties and income assessed