Task: songer_casetyp1_1-3-1

What follows is an opinion from a United States Court of Appeals.
Your task is to identify the issue in the case, that is, the social and/or political context of the litigation in which more purely legal issues are argued. Put somewhat differently, this field identifies the nature of the conflict between the litigants. The focus here is on the subject matter of the controversy rather than its legal basis.
Your task is to determine the specific issue in the case within the broad category of "criminal - federal offense". 

PER CURIAM.
Larry Nelson Bode was charged in an eleven-count indictment with making fraudulent claims against the United States for income tax refunds in violation of 18 U.S.C. § 287. He was convicted on all eleven counts. He was sentenced to consecutive five-year prison terms on Counts 1 and 2, a five-year term on Counts 3-11 to run concurrently with the sentences imposed on Counts 1 and 2, and, on Count 11, a fiveyeár probation term to commence at the end of his incarceration.
Bode appeals his conviction, arguing that: (1) the district court erred in refusing to suppress a witness’s in-court identification of the defendant, and (2) the court erred in admitting Internal Revenue Service transcripts of the accounts in which the fraudulent refund claims at issue were made. After carefully reviewing the record and the briefs on appeal, we conclude that these contentions are without merit.
The district court conducted a hearing to consider Bode’s motion to suppress the testimony of William McGeehan, a post office employee who identified the defendant as the person who had leased the post office box to which the fraudulent refunds were to be sent. The defendant contended that McGeehan’s identification was based on an allegedly impermissible photo display conducted by an IRS agent two months before trial. In ruling on the motion, the court expressly considered those factors which the Supreme Court established in Neil v. Biggers, 409 U.S. 188, 93 S.Ct. 375, 34 L.Ed.2d 401 (1972), as indicative of the reliability vel non of a witness’s identification. The court overruled the suppression motion, finding that McGeehan’s identification of the defendant was independently made and was “not brought about by any improper display of photograph or photographs.” This conclusion is well supported by the record.
It is also clear from the record that the district court did not abuse its discretion by admitting the IRS account transcripts. This evidence was neither irrelevant nor highly prejudicial.
Affirmed.

Question: What is the specific issue in the case within the general category of "criminal - federal offense"?
A. murder
B. rape
C. arson
D. aggravated assault
E. robbery
F. burglary
G. auto theft
H. larceny (over $50)
I. other violent crimes
J. narcotics
K. alcohol related crimes, prohibition
L. tax fraud
M. firearm violations
N. morals charges (e.g., gambling, prostitution, obscenity)
O. criminal violations of government regulations of business
P. other white collar crime (involving no force or threat of force; e.g., embezzlement, computer fraud,bribery)
Q. other crimes
R. federal offense, but specific crime not ascertained
Answer:

Answer: L