  According to L1, it is possible to lie to a general audience. It is possible for a person to lie by publishing an untruthful report about an event (Kant 1997, 203), or by making an untruthful statement on a tax return, or by sending an untruthful e-mail to everyone on a mailing list, or by making an untruthful statement in a magazine advertisement or a television commercial. In these cases, the readers, hearers, watchers, etc., are the addressees.