PER CURIAM:
The appellant, Dr. Austin B. Tibbetts, a licensed physician, filed tax returns with the Internal Revenue Service for 1974, 1975, and 1976, withholding financial information which precluded the calculation of his tax liability. Tibbetts withheld the information on the basis of his Fifth Amendment right against self incrimination. Tibbetts was indicted on three counts of failing to file a tax return in violation of 26 U.S.C. § 7203 and three counts...
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