OPINION OF THE COURT
ADAMS, Circuit Judge.
James O'Brocta has been convicted of conspiring to defraud the United States by impeding the Internal Revenue Service's efforts to ascertain and collect revenue in violation of 18 U.S.C. § 371 (1982). He has also been convicted of three counts of willfully assisting in the filing of and subscribing to false corporate income tax returns in violation of 26 U.S.C. § 7206 (1982).
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