LIPEZ, Circuit Judge.
At the heart of this appeal is a complex regulatory scheme governing federal fuel excise taxes. Augustine Pesaturo was convicted by a jury on charges that he evaded such taxes, conspired with his employees to do so, and provided a false statement leading to a fraudulent tax return. On appeal, he argues primarily that he was never liable for the taxes he allegedly evaded. The relevant statute was amended in 1993, and the charged conduct occurred...
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