With no explanation, chose the best option from "A", "B", "C" or "D". evades or attempts to evade any [beer] tax”); § 6111(d)(1)(A) (defining certain tax shelters in terms that include "a significant purpose ... of which is the avoidance or evasion of Federal income tax ...."); § 6501(c)(2) ("In case of a willful attempt in any manner to defeat or evade tax imposed by this title the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.”); § 6662(d)(2)(C)(iii) (defining a tax shelter as, inter alia, an organization "a significant purpose of [which] is the avoidance or evasion of Federal income tax”); § 7270 (providing for enhanced fines when any person "fails to comply” with the tax requirements of insurance policies issued by foreign insurers "with intent to evade the tax”); § 7341(a) (<HOLDING>); .§ 7422(e) (providing, in the context of a

A: holding that where property subject to the irss timely filed lien is sold during a nonjudicial sale and the irs is not given notice of the sale the sale of the property is made subject to and without disturbing the lien
B: holding in the analogous context of choiceoflaw in relation to the sale of personal property that compensation for arranging the sale is assessed apart from underlying sale
C: holding that the validity of a contract for a commission for the sale of real estate is determined by the law of the state where the contract is made
D: holding unenforceable certain financing arrangements under a contract for the sale of property upon which the seller is liable for taxes if the sale was consummated with intent to avoid such tax or in fraud of the internal revenue laws
D.