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Tax Evasion Charged Dismissed Due to Statute of Limitations U.S. V. JAMES RICHARDS, 2011 U.S. Dist. LEXIS 37367 (E.D. Cal. 2011)

Taxpayer was charged with tax evasion pursuant to 7201. The Court found that the statute of limitations began to run when the last element of the offense took place. The motion to dismiss was granted.

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