Authorities Cited: United States Code 18 U.S.C. § 371 26 U.S.C. § 7206(2) 28 U.S.C. § 2253(c)(2) 28 U.S.C. § 2255 Supreme Court 466 U.S. 668, 688-694 538 U.S. 500, 504 Circuit Courts 23 F.3d 287, 291 317 F.3d 1196, 1202 379 F.3d 987, 990 392 F.3d 1138, 1140-1141 405 F.3d 1109, 1113-1117 408 F.3d 1309, 1312 526 F.3d 1310, 1312 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2) Federal Rules of Evidence Fed. R. Evid. 402