RIPPLE, Circuit Judge.
Kevin Thomas O'Doherty was charged in a six-count indictment with various offenses related to his failure to file income tax returns or to pay taxes from 2001-2003. After entering into an agreement with the Government, Mr. O'Doherty pleaded guilty to one count of tax evasion, in violation of 26 U.S.C. § 7201. At sentencing, the district court calculated an offense level of 21, carrying a range of 37-46 months' imprisonment under the sentencing...
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