Rehearing and Rehearing En Banc Denied March 13, 1978.
PER CURIAM:
This is Arlt's second appeal from his conviction, under 26 U.S.C. § 7205. On his first appeal where his sole contention was that the district court should have allowed him to be represented by counsel, we affirmed his conviction. United States v. Arlt, 5 Cir., 1977,
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