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.
Roy Harman was tried by a jury on a three-count indictment charging violation of U.S.C. Title 26, sections 5601(a) (4), 5601(a) (7) and 5604(a) (1), and was found guilty on all counts. The court imposed concurrent sentences of four years on each count. Although no exceptions were taken to the charge to the-jury, and no motion for a new trial was made, Harman contends that there were plain errors in the charge, affecting substantial rights, of which this court will take notice. Rule 52(b), F.R.Cr.P.
Errors in the charge were in part expressly, and in part tacitly, admitted by the United States. These consisted in failing to instruct the jury as to the law applicable to the respective counts, and in instructing the jury as to an inapplicable presumption. On the whole record substantial rights of the defendant were affected (United States v. Levy, 3 Cir., 1946, 153 F.2d 995; Morris v. United States, 9 Cir., 1946, 156 F.2d 525; United States v. Max, 3 Cir., 1946, 156 F.2d 13; United States v. McKenzie, 6 Cir., 1962, 301 F.2d 880). The judgment is reversed and the case remanded to the District Court for a new trial.
Harman also moved in this court for admission to bail pending appeal. In view of the present disposition of the case, and the nature of the remand, any application for bail should be directed to the District Court.
Reversed and remanded,

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