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Consider the following statement - If a taxpayer is convicted of CRIMINAL fraud, he or she most likely can successfully contest a civil fraud determination.

Consider the following statement -

If a taxpayer is convicted of CRIMINAL fraud, he or she most likely can successfully contest a civil fraud determination.

This statement is -

True, in all cases
False
True, if the taxpayer has enough money to hire good lawyers
True, if the taxpayer has good political connections

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