Which of the following describes the civil remedies available to the government for delinquent taxes?

• A. Distraint of personal property and levy upon real property
• B. Civil or criminal action
• C. Both remedies may be pursued simultaneously
• D. The government cannot pursue any remedy until after a court order

Answer: (C)

The key idea is that the government has multiple enforcement paths for delinquent taxes, and they can run at the same time. Civil tools like distraint of personal property and levy on real property exist to collect the tax debt without needing to go straight to criminal court. At the same time, the government can bring civil actions to recover taxes and penalties, and if there’s evidence of willful evasion, pursue criminal charges as well. Because these avenues can be pursued concurrently, the option that both civil and criminal remedies may be pursued simultaneously is the best fit.