Rehearing and Suggestion for Rehearing En Banc Denied September 30, 1996.
MANION, Circuit Judge.
On December 23, 1991, Mark Sertich pleaded guilty to conspiracy to evade federal excise tax pursuant to a plea agreement in the Central District of California. He was sentenced to 12 months in prison, a fine, and probation. On November 10, 1993, a week before the relevant statute of limitations expired, Sertich was indicted in the Northern District of Indiana for...
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