STEPHEN H. ANDERSON, Circuit Judge.
Robert Hallmark appeals his conviction on twelve counts of willfully falsifying tax returns relating to his wagering activity for each month of 1986 in violation of 26 U.S.C. § 7206(1). Hallmark attacks his convictions on three grounds: (1) the federal excise tax on wagering is an unconstitutional exercise of Congress' enumerated powers; (2) the statute authorizing the use of pen registers or trap and trace devices is unconstitutional...
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