Authorities Cited: United States Code 18 U.S.C. § 2(b) 18 U.S.C. § 371 26 U.S.C. § 7206(2) Supreme Court 265 U.S. 182, 188 319 U.S. 503, 519 360 U.S. 672, 678 420 U.S. 671, 688 421 U.S. 658, 674 Circuit Courts 406 F.2d 1136, 1137-1138 595 F.2d 231, 244 597 F.2d 1170, 1179 790 F.2d 576, 581 921 F.2d 994, 999 931 F.2d 655, 660 936 F.2d 472, 476 995 F.2d 982, 986 37 F.3d 1564, 1575 44 F.3d 1507, 1513 98 F.3d 527, 531 117 F.3d 1197, 1205 138 F.3d 843, 850 217 F.3d 823, 834 274 F.3d 1053, 1067 318 F.3d 1001, 1009 329 F.3d 759, 767 403 F.3d 1147, 1171 435 F.3d 1305, 1314 447 F.3d 1290, 1298 473 F.3d 1289, 1291-1292 474 F.3d 757, 769 476 F.3d 1121, 1127 483 F.3d 703, 706 496 F.3d 1079, 1091 519 F.3d 1140, 1158 Federal Rules of Criminal Procedure Fed. R. Crim. P. 30(d) Fed. R. Crim. P. 52(b)