OAKES, Circuit Judge:
This appeal presents the question whether evidence gleaned from illegal wiretaps in a Department of Justice gambling offense investigation may be found to have formed a portion, and hence tainted the basis, of an Internal Revenue Service criminal tax investigation. That investigation, of appellant Vincent Sapere and his father, Dominic Sapere, led to the former's conviction for willful failure to file a tax return under 26 U.S.C. § 7203...
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