RICHARD S. ARNOLD, Circuit Judge.
Jeffrey Chmielewski appeals his convictions for currency structuring, 31 U.S.C. § 5324(a)(3), for filing false tax returns, 26 U.S.C. § 7206(1), and for making and conspiring to make false statements to the United States, 18 U.S.C. §§ 371 and 1001. He argues that his conviction for making false statements was based on insufficient evidence and that the District Court
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