Authorities Cited: United States Code 26 U.S.C. § 7201 Supreme Court 514 U.S. 419, 435 527 U.S. 263, 290 529 U.S. 753 Circuit Courts 582 F.2d 898, 911 871 F.2d 1257, 1262 884 F.2d 189, 192 934 F.2d 599, 608-609 966 F.2d 936, 939 80 F.3d 989, 995 106 F.3d 622, 633 193 F.3d 852, 867 251 F.3d 519, 526 264 F.3d 535, 549 290 F.3d 223, 245 302 F.3d 399, 407 320 F.3d 581, 584 388 F.3d 471, 478-479 426 F.3d 765, 774-775 431 F.3d 846, 850 436 F.3d 520, 527 442 F.3d 367, 377 467 F.3d 880, 885 484 F.3d 762, 774