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If the IRS Brings Charges Under Both Violations of IRC

Question 34

Multiple Choice

If the IRS brings charges under both violations of IRC § 7201 and IRC § 7203, and the jury finds them not guilty for IRC § 7201, what happens with the charges under IRC § 7203?


A) They are dismissed.
B) They can be brought as subsequent charges in a future suit.
C) The defendant can still be found guilty under IRC § 7203.
D) The defendant can bring a counter suit against the IRS.

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