Authorities Cited: United States Code 26 U.S.C. § 7201 26 U.S.C. § 7203 Supreme Court 380 U.S. 343, 351 498 U.S. 192, 201-203 506 U.S. 891 514 U.S. 1091 520 U.S. 1110 531 U.S. 1129 Circuit Courts 747 F.2d 1172, 1174 961 F.2d 1, 5 14 F.3d 415, 417 40 F.3d 936, 941 97 F.3d 1014, 1028 137 F.3d 1016, 1036 156 F.3d 833 220 F.3d 935, 937 277 F.3d 1026, 1030-1033 478 F.3d 934, 940 495 F.3d 945, 949 511 F.3d 773, 777 Federal Rules of Evidence Fed. R. Evid. 403