FIELD, Senior Circuit Judge:
Franklin Lewis was named in an indictment charging that he corruptly obstructed, impeded and endeavored to influence, obstruct and impede the proper administration of the law in a collection action being conducted by the Internal Revenue Service, in violation of 18 U.S.C. § 1505. Lewis was tried and found guilty by the district court sitting without a jury and has appealed his conviction.
The charges in the indictment stem...
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