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Tammy receives a call from someone claiming to be an IRS agent and demanding immediate payment via a prepaid debit card or she will be

Tammy receives a call from someone claiming to be an IRS agent and demanding immediate payment via a prepaid debit card or she will be arrested. What type of crime is the criminal attempting to commit?

A Tax avoidance.

B Tax refund theft.

C Phishing.

D Structuring.

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