PER CURIAM:
This is an appeal by a Certified Public Accountant of a conviction for aiding and abetting several different tax payers in the filing of false and fraudulent tax returns in violation of 26 U.S.C. § 7206 (2). Appellant was tried and convicted on Counts One through Four and Eight through Fifteen, and was sentenced to twenty-one months on each count, to run concurrently, and fined $100.00 on each count, for a total fine of $1,200.00.
Appellant...
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