BAUER, Circuit Judge.
Defendant-appellant, Robert D. Falor ("Falor"), was convicted of two counts of tax evasion, in violation of 26 U.S.C. § 7201, and sentenced to 74 months' imprisonment and 3 years of supervised release. In an unrelated case, defendant-appellant, Michael Richard Jines ("Jines"), was convicted of one count of conspiracy to...
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