FELDMAN, District Judge:
Jesse C. Powell was convicted on three counts of willfully attempting to evade federal income taxes under Title 26 of the United States Code, Section 7201. 26 U.S.C. § 7201 (1982). He was sentenced to two years in prison and a $15,000 fine. Powell appeals from the district court's denial of his suppression motion and his subsequent conviction. We affirm the district court.
I. BACKGROUND
At the core of this appeal is...
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