SPEARS, Chief Judge.
The defendant, Manuel L. Donovan, was indicted by the Grand Jury in fourteen counts charging him with violations of the Internal Revenue Code. Counts 1, 8, 9, 10, 11, 12, 13 and 14 charge the defendant with violations of Section 7201 of Title 26, United States Code. The defendant has moved the Court to dismiss these counts on the ground that each of them fails to state facts sufficient to constitute an offense against the United States. In support...
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