Court of Appeals for the Fifth Circuit June 19, 1987, 86-4682 (United States v. Jose M. Montalvo)

CLARK, Chief Judge:

Dr. Jose M. Montalvo appeals from his conviction for conspiracy to defraud the United States by impeding the functioning of the Internal Revenue Service (IRS). 18 U.S.C. § 371.

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His primary challenge is to the sufficiency of the evidence showing his intent to impede the IRS. We find the evidence sufficient to support his conviction, reject his other challenges, and affirm.

I.