MEMORANDUM AND ORDER
SAM A. CROW, Senior District Judge.
The case comes before the court on the sentencing of the defendant, Gregory Pflum, following his entry of a guilty plea to count three of a seven-count indictment. The defendant pleaded guilty to the offense of attempting to evade income tax in violation of 26 U.S.C. § 7201. The presentence report ("PSR") recommends a base offense level of 18 for...
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