prov:value
| - 1 26 U.S.C. Sec. 7206(2) (1982) provides for criminal sanctions against one who:Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fr
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