RIPPLE, Circuit Judge.
On February 24, 1992, a jury convicted Charles Wilson of conspiring to impair and impede the Internal Revenue Service (IRS) in the computation, assessment, and collection of income taxes and the collection of information regarding cash transactions involving more than $10,000. See 26 U.S.C. § 6050I (1988). The district court sentenced Mr. Wilson to thirty-four months' incarceration to be followed by three years' supervised release...
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