下列哪些情形可以构成回避的事由()
A.税务执法人员黄某是被处罚的纳税人的表兄
B.土地监察执法人员张某的妻子是非法占用土地的企业的合伙人之一
C.执法人员王某的父亲在被处罚的企业担任总经理
D.执法人员刘某和被许可人李某曾经在一起吃过饭
E.公安局执法干警与被拘留的张某曾经有私怨
正确答案是ABC
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