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These arguments will be addressed in turn.I. Typist InstructionSassak was convicted under 26 U.S.C. Sec. 7206(2), which provides that any person who[w]illfully 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
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