ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES
KANNE, Circuit Judge.
John L. Cheek was charged with three counts of willfully attempting to evade payment of income taxes in violation of 26 U.S.C. § 7201, and six counts of willfully failing to file federal income tax returns in violation of 26 U.S.C. § 7203. At trial, the district court followed longstanding Seventh Circuit precedent, see e.g., United States v. Moore,
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