Final answer:
Yes, a taxpayer can contest a civil fraud determination even if convicted of criminal fraud, as criminal and civil law are separate branches with different standards of evidence. The correct option is A.
Step-by-step explanation:
If a taxpayer is convicted of criminal fraud, they may still contest a civil fraud determination. This is because criminal law and civil law are two distinct branches within the legal system, each with different standards of evidence and different consequences for the defendant.
In a criminal case, the standard is proving guilt 'beyond a reasonable doubt', which is a very high standard due to the severe potential outcomes like imprisonment or even death. However, in a civil case, the standard is a 'preponderance of the evidence', which is easier to meet since the consequences typically involve financial damages rather than loss of liberty.
Therefore, even after a criminal conviction, a person has the right to contest civil charges separately. This is due to the fundamental legal principle that these are two separate arenas of the legal system, each with its own procedures and burdens of proof. An example is the O.J. Simpson case, where he was acquitted in a criminal trial but was found liable in a subsequent civil trial.
Hence, Option A is correct.