WALLACE, Chief Judge:
Price appeals from his conviction on three counts of obstruction of proceedings in violation of 18 U.S.C. § 1505. The district court had jurisdiction pursuant to 18 U.S.C. § 3231. We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291. We affirm.
I
In April 1989, Hightower, a revenue officer with the Internal Revenue Service (IRS), contacted Price by telephone. Price owed taxes for 1985 and...
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