11. When the accuracy related penalty applies, interest on the penalty accrues from the..

a. date on which the assessment is made

b. date on which the penalty was imposed or dec 31, whichever is earlier

c. date on which the penalty was imposed

d. due date of the return

12. The standard for conviction in a criminal case is establishment of:

a. guilt with some reasonable doubt

b. guilt beyond reasonable doubt

c. any guilt even through highly doubtful

d. criminal intent even though not implemented