Use of unresolved identifer in an IF statement

Morning

Im working through one of the Udemy AppBrewer courses and I've been looking at how I would solve one of the pieces of work. Ive done what I felt was logical but its returning an error.

Using Swift Im trying to play one of two sounds based on a button being pressed using the the tag value to define the sound to be played. The code works when I don't have any loop created.

Im trying to use an IF statement to review the tag value and then make a decision.

My problem is that I get a 'Use of unresolved identifier' which on review sounds like it doesnt understand one of my variables ( the one in the loop). I cant understand why this would be the case and I dont have enough knowledge on swift to disect it

Works out of the loop just not when Ive put in an IF statement

@IBAction func notePressed(_ sender: UIButton) 
{
if sender.tag == 1 {
        let soundURL = Bundle.main.url(forResource: "note1", withExtension: "wav")
    }
    else {
        let soundURL = Bundle.main.url(forResource: "note2", withExtension: "wav")
    }
    do {    
    audioPlayer = try AVAudioPlayer(contentsOf: soundURL!)
    }
    catch {
        print(error)
    }

    audioPlayer.play()
}
}

Error Use of Unresolved identifier "soundURL" "catch" block is unreachable because no errors are thrown into the Do Block

(not sure why my code format is so off)