CARNES, Circuit Judge:
A jury acquitted Russell G. Barakat of mail fraud conspiracy involving a kickback scheme but convicted him of filing a false income tax return in violation of 26 U.S.C. § 7206(1), i.e., tax evasion. At his sentencing, the district court determined that Barakat had a base offense level of eight and a criminal history category of I, which under the United States Sentencing Guidelines resulted in a sentencing range of zero to six months. However...
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