MEMORANDUM
SWINFORD, District Judge.
The record is before the court on defendant's motion to suppress evidence and supplemental motion to suppress evidence.
Defendant has been indicted in five counts for willfully making a wagering excise tax return, Treasury Department Form 730, which was verified by a written declaration that it was made under penalties of perjury, and which he did not believe to be true and correct, in violation of section 7206...
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