DO NOT PUBLISH
PER CURIAM:
After a jury trial, Mark S. Maggert appeals his convictions and sentences for attempted tax evasion, in violation of 26 U.S.C. § 7201. After review, we affirm.
I. BACKGROUND FACTS
A. Offense Conduct
Maggert, a dentist, worked for several dental offices as an independent contractor. In 1998, Maggert and his wife attended a seminar by American Rights Litigators ("ARL") and Eddie Kahn at which they...
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