Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 371 18 U.S.C. § 1341 18 U.S.C. § 1955 18 U.S.C. § 1955(a) 18 U.S.C. § 1955(b)(1)(i) 18 U.S.C. § 1962(d) 18 U.S.C. § 3282(a) 26 U.S.C. § 7206(1) 26 U.S.C. § 7206(4) Code of Federal Regulations 26 C.F.R. § 31.6011(a) Supreme Court 420 U.S. 770, 787 432 U.S. 137 487 U.S. 250, 256 Circuit Courts 514 F.2d 35, 37 532 F.2d 1101, 1108-1109 541 F.2d 741 709 F.2d 1178, 1182 756 F.2d 600, 610 792 F.2d 694, 703 830 F.2d 1382, 1391 852 F.2d 285, 287 942 F.2d 429, 438 977 F.2d 1042, 1058 979 F.2d 1246, 1249 991 F.2d 1308, 1314 16 F.3d 188, 190 19 F.3d 1238, 1245 23 F.3d 1189, 1199 46 F.3d 587, 592 99 F.3d 1182, 1194 120 F.3d 1338 135 F.3d 470, 474-475 166 F.3d 873, 875 175 F.3d 534, 542 178 F.3d 844, 847 191 F.3d 420, 424 195 F.3d 299, 310 199 F.3d 961, 967 203 F.3d 990, 997 225 F.3d 820, 824 228 F.3d 816, 826 238 F.3d 878, 879 250 F.3d 495, 499 319 F.3d 993, 1006 326 F.3d 872, 877 330 F.3d 964, 969 424 F.3d 649, 653 425 F.3d 400, 412 454 F.3d 766, 768 462 F.3d 708, 712 464 F.3d 699, 707 464 F.3d 773, 794 467 F.3d 659, 666 482 F.3d 962, 966 489 F.3d 873, 882 498 F.3d 460, 464 501 F.3d 804, 812 502 F.3d 680, 690 507 F.3d 581, 588