EUGENE A. WRIGHT, Circuit Judge.
The United States appeals an order imposing monetary sanctions against it. John M. Woodley cross-appeals his convictions for 36 counts of mail fraud, 18 U.S.C. § 1341, four counts of tax evasion, 26 U.S.C. § 7201, and four counts of filing false tax returns, 26 U.S.C. § 7206, as well as court-ordered restitution.
The parties raise a multitude of issues. We affirm in part and reverse in part.
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