Final answer:
Special Agents of the IRS are armed, have the authority to carry out search/arrest warrants, and can seize property. They are trained to handle financial crimes such as tax evasion and money laundering and are not solely certified public accountants. The correct answer is option C).
Step-by-step explanation:
The question pertains to the role and powers of Special Agents of the Internal Revenue Service (IRS). The correct answer to the question is that they are indeed armed and have the authority to execute search/arrest warrants and seize property. This reflects their role within the law enforcement community, where they handle crimes related to tax evasion, money laundering, and other financial offenses.
The IRS Special Agents are trained to carry firearms and can engage in physical arrests of suspects. They can conduct searches of properties with the proper legal authorization, exemplifying their active involvement in pursuing not only administrative but also criminal violations. The agents receive specialized training not as certified public accountants, although they may have a background in accounting to understand the complexities of the financial crimes they investigate.