PER CURIAM:
This is an appeal from a jury verdict which found the defendant guilty on two counts: (1) 26 U.S.C. § 7201 (attempt to evade tax), and (2) 26 U.S.C. § 7206(1) (making and subscribing to a false return). Sentence of 42 months was imposed only on Count I, the court having determined that Count II was included in Count I. No issue has been raised here as to this latter finding.
The defendant acknowledged that the "Government produced evidence...
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