GOODWIN, Circuit Judge:
Jay Bishop and Gene Cardenaz (collectively "appellants") appeal their convictions and sentences for one count of conspiring to defraud the Internal Revenue Service (IRS), in violation of 18 U.S.C. § 371, and two counts each of attempted income tax evasion, in violation of 26 U.S.C. § 7201. We affirm.
The main issue at trial, and on appeal, is whether the appellants' conduct was willful. Each argues (1) that the district court...
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