JONES, J., delivered the opinion of the court, in which COLE, J., joined.
DAUGHTREY, J. (pp. 960-961), delivered a separate opinion concurring in part and dissenting in part.
OPINION
NATHANIEL R. JONES, Circuit Judge.
The government appeals the district court's judgment dismissing one count of obstruction of the tax laws in violation of 26 U.S.C. § 7212(a), for failure to allege an offense. The district court found that the statute required...
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