PER CURIAM:
Woodrow W. Shivers, Jr., appeals from a judgment of conviction for willful failure to file a federal income tax return. We affirm.
I.
A grand jury indicted Shivers for failure to file a tax return for 1981, in violation of 26 U.S.C. § 7203. According to evidence introduced at trial, Shivers filed valid returns from 1977 through 1979. On July 14, 1980, Shivers provided his employer with a W-4 form stating that he was entitled to three...
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