MEMORANDUM OPINION AND ORDER
LYNN, District Judge.
Before the Court are Defendant Stephen T. Lynch's Motion for Severance Pursuant to Rule 14, Fed. R. Cr. P., and Defendant's Motion for Severance Pursuant to Rule 8(a), Fed. R. Cr. P. The Court finds the joinder of Count 36, filing of a false tax return, cannot, within the confines of either Fed. R. Cr. P. 8(a) or Fed. R. Cr. P. 14, be properly joined with the other forty-seven counts in the Indictment...
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