If the IRS Brings Charges Under Both Violations of IRC

question 6

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.