Read the following excerpt from a US court opinion:
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S.Ct. 471, 107 L.Ed.2d 462 (1989)). The Navy concedes that it is an agency with a mixed function. Therefore, it must demonstrate that it “had a law enforcement purpose based upon properly delegated enforcement authority” for compiling the ESQD arc maps. Church of Scientology, 611 F.2d at 748. The Navy does not meet this standard. Agencies with law enforcement powers have the ability to conduct investigations or adjudications to enforce laws or regulations. See, e.g., Church of Scientology Int’l v. I.R.S., 995 F.2d 916, 919 (9th Cir.1993) (finding that the Exempt Organization Division of the IRS performs a law enforcement function “by enforcing the provisions of the federal tax code that relate to qualification for tax exempt status”); Lewis v. I.R.S., 823 F.2d 375, 379 (9th Cir.1987) ; Binion v. U.S. Dep’t of Justice, 695 F.2d
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What is the most suitable continuation to the opinion? Your options are:
A. holding that the irs has a law enforcement purpose in the context of a criminal tax investigation
B. holding that a decedents tax settlement with the irs did not establish the value of his estates claim against the irs as a matter of law
C. holding that the irss full participation in the bankruptcy proceeding in relation to an income tax debt did not bar it from collecting a gift tax debt that had also been listed in the debtors schedules where the irs did not file a proof of claim and the debtor did not force the irs into the proceeding on the gift tax debt
D. holding that the debtors belated filing was not a reasonable effort to satisfy the requirements of the tax law relying significantly on the debtors delinquency in failing to file his tax returns until after the irs assessment thus defeating the main purpose of the selfreporting requirement of our tax system
E. holding that the essential purpose of use tax is the recoupment of lost sales tax revenue
Reply with [A, B, C, D, E] only.