Authorities Cited: United States Code 18 U.S.C. § 3553(a) 26 U.S.C. § 72(t) 26 U.S.C. § 7201 Supreme Court 418 U.S. 87, 127 498 U.S. 192 Circuit Courts 642 F.2d 251, 253 909 F.2d 555, 560 942 F.2d 1241, 1249 970 F.2d 929, 932-933 17 F.3d 409, 452 170 F.3d 88, 92-93 225 F.3d 54, 70 391 F.3d 312, 332 405 F.3d 102, 110 440 F.3d 514, 519-520 445 F.3d 73, 85 483 F.3d 913, 921 486 F.3d 13, 45 487 F.3d 840, 851 504 F.3d 189, 206 524 F.3d 71, 77-79 530 F.3d 82, 84 534 F.3d 1, 42 954 F. Supp. 903, 927 Federal Rules of Evidence Fed. R. Evid. 403

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