CLARK, Circuit Judge.
Appellants, Jimmy Lee Jefferies and Betty Jane Jefferies were indicted in the United States District Court for the Middle District of Georgia on December 10, 1987 in a multi-count multi-defendant indictment alleging multiple violations of the federal drug and tax laws. Included in the indictment were the Jefferies' two children, Sharon and Kenny. Both appellants pled guilty to count 20 of the indictment, alleging tax evasion in violation of 26...
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