The following excerpt is from U.S. v. Bohn, 956 F.2d 208 (9th Cir. 1992):
Bohn was initially charged with three counts of attempted income tax evasion in violation of 26 U.S.C. 7201. A jury trial resulted in conviction on all three counts. Bohn appealed his conviction to this court and we reversed and remanded. United States v. Bohn, 890 F.2d 1079 (9th Cir.1989). On remand, Bohn pled guilty to three counts of willful failure to pay income tax and was sentenced. Bohn appealed.
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