PER CURIAM:
Washburn, a tax consultant, was convicted in a jury trial of violating 26 U.S.C.A. § 7206(2) by preparing and presenting a fraudulent tax return for a client. Washburn not only prepared a joint return in 1968 for his client, who was estranged from his wife, when the wife had specifically rejected the idea of jointly filing and, indeed, filed a separate return instead, but Washburn also signed the wife's name to the return pursuant to a claimed power...
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