how does one explain a sperm.
A male sex (or germ) cell. There it is the simple explanation.
It's something secreted by the testicles.
Wrong! It's created in the testicles, not secreted by them. Fascinating process actually.
They say evolution happens to a population.
Well environmental changes can cause a drive a change in the population but mostly it's the offspring of the individual that are the most changed.
So how does a sperm then have a tail?
Because the ancestors that had proto tails had an advantage over those that had none. Then those that had slightly better tails had an advantage over those proto tails. Then those with even slightly better tails had an advantage over those that came after the proto tails. This contained on for millions of years, until the sperm with the tails we have today. The sperm are still be evolving, I don't know much about sperm evolution.
What gave it the intelligence for the need of a tail so that it can get to an ovum?
Apparently according to my five minute research, they are apparently guided by temperature. I didn't read to far in depth however.
Why do atheists/evolution believers dodge this question?
I believe that I just answered your questions. Now if you actually asked any biologists (not all biologists are atheists, just the overwhelming majority are), you'll get a better response than what I gave.