O'SCANNLAIN, Circuit Judge:
Kimball appeals from his conviction on three counts of willful failure to file an income tax return in violation of 26 U.S.C. § 7203. On appeal, Kimball alleges several errors, including a claim that the forms he submitted to the Internal Revenue Service ("IRS") constituted "returns" under the statute, thus precluding as a matter of law his conviction for failure to file a return. We agree and reverse.
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