Defendant-appellant Edward Messer, Jr. ("Messer") appeals his maximum sentence he received after pleading guilty to income tax evasion. Messer contends the district court, in sentencing him, improperly relied on (1) unsubstantiated information in the presentence report; and (2) Messer's unwillingness to disclose the source of his income. We are unable to determine from the record what reliance, if any...
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