Under the principle of res judicata, if a taxpayer is convicted of evasion, which other crime are they likely automatically convicted of? Theft Negligence Avoidance Fraud QUESTION 3 Your client owns a small business with some international clients. The IRS issues a notice that they are conducting an examination of the international dealings of your client. Which division of the IRS is most likely to conduct this examination? The Small Business and Self Employed Unit The Wage and Investment Unit The Large Business and International Unit The Fraud Unit