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U.S. v. ALLEN

Nos. 10-2160, 10-2161.

670 F.3d 12 (2012)

UNITED STATES of America, Appellee, v. Frederick ALLEN and Kimberlee Allen, Defendants, Appellants.

United States Court of Appeals, First Circuit.

Decided January 6, 2012.

Attorney(s) appearing for the Case

Lowell H. Becraft, Jr. for appellants.

Joseph B. Syverson , Tax Division, Department of Justice, with whom Carmen M. Ortiz , United States Attorney, Frank P. Cihlar , Chief, Criminal Appeals & Tax Enforcement Policy Section, and Gregory Victor Davis , Tax Division, Department of Justice, were on brief for appellee.

Before BOUDIN, SELYA and HOWARD, Circuit Judges.

BOUDIN, Circuit Judge.

Frederick and Kimberlee Allen—husband and wife—appeal from their convictions for tax-related offenses. For some years the Allens filed annual federal income tax returns reporting their income. However, for tax years 1997 through 1999, despite reportable income, the Allens filed returns reporting zero income. On the advice of their dentist, and their own research, they concluded that no provision of the Internal Revenue Code imposed...

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