RIPPLE, Circuit Judge.
Jay C. Brassell pleaded guilty to a single count of conspiracy to defraud the United States by filing fraudulent income tax returns, in violation of 18 U.S.C. § 286. At the time of sentencing, Mr. Brassell was serving a state prison sentence imposed for crimes unrelated to the tax conspiracy. The district court sentenced Mr. Brassell to 37 months of imprisonment to run consecutively to the state prison sentence currently being served. For...
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