OPINION
RONALD LEE GILMAN, Circuit Judge.
Kenneth Heath was charged with four counts of attempting to evade the payment of federal income taxes between 1999 and 2002, and with two counts of presenting fictitious financial instruments. Heath argues on appeal that the district court committed reversible error by (1) refusing to instruct the jury that the government was required to prove that he owed a "substantial" amount of federal income tax, (2) failing...
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