MEMORANDUM OPINION AND ORDER
ELAINE E. BUCKLO, District Judge.
A grand jury has charged defendant Christopher G. Kelly in a twelve-count indictment. Defendant has moved to dismiss count I. For the following reasons, the motion is denied.
I.
Count I of the indictment charges defendant with a violation of 26 U.S.C. § 7212(a). Count I charges defendant with corruptly impeding the Internal Revenue Service's ("IRS") ability to ascertain...
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