The following excerpt is from U.S. v. Edgerton, 734 F.2d 913 (2nd Cir. 1984):
10 There is nothing in the record to suggest that the government has any present intention of prosecuting appellant for willful failure to file. We do not suggest, however, that an affidavit to that effect by the government would have made any difference here. United States v. Jones, 703 F.2d 473, 478 (10 Cir.1983).
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