JOHNSON, Circuit Judge:
Defendant William Edwin Nelson was indicted on two counts of tax evasion for the tax years 1980 and 1981, in violation of 26 U.S.C. § 7201. Count I of the indictment alleged that Nelson attempted to evade taxes by deliberately understating his income on his 1980 tax return. Count II of the indictment alleged that Nelson, for the tax year 1981 "did wilfully and knowingly attempt to evade and defeat ... tax ... by failing to make such income...
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