Authorities Cited: United States Code 18 U.S.C. § 3282 26 U.S.C. § 5845 26 U.S.C. § 5861(d) 26 U.S.C. § 5871 26 U.S.C. § 6531 Supreme Court 397 U.S. 112, 115 Circuit Courts 819 F.2d 1062, 1066 4 F.3d 504, 507 19 F.3d 1178, 1182 27 F.3d 100, 102 97 F.3d 975, 976 137 F.3d 458, 467 161 F.3d 1064, 1075 266 F.3d 902, 904 305 F.3d 643, 658 319 F.3d 993, 1006 323 F.3d 412, 422 502 F.3d 680, 686 506 F.3d 537, 540 Federal Rules of Evidence Fed. R. Evid. 403