CYNTHIA HOLCOMB HALL, Circuit Judge:
The defendant, Alice M. Grant, appeals the revocation of her probation. The district court revoked the defendant's probation when she failed to pay a $20,000 fine. We reverse.
I
In September 1980, the defendant was convicted on three counts of failure to file income tax returns for the years 1972, 1973, and 1974 in violation of 26 U.S.C. § 7203. On October 6, 1980 the district court sentenced her to two years...
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