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Last year Dave and Marie paid more taxes than they owed. After they filed their tax return, they received a refund for overpayment of taxes.

Last year Dave and Marie paid more taxes than they owed. After they filed their tax return, they received a refund for overpayment of taxes. This year, Dave and Marie claimed a deduction for interest paid on their home mortgage and claimed a credit for childcare expenses in order to avoid overpayment of taxes. Is this an instance of tax evasion or tax avoidance?

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