Court of Appeals for the Fourth Circuit July 7, 1995, 94-5658 (United States v. Samuel Leroy Bostian)

Affirmed by published opinion. Senior Judge LIVELY wrote the opinion, in which Judge HAMILTON and Judge LUTTIG joined.

OPINION

LIVELY, Senior Circuit Judge:

The defendant, Samuel Bostian, appeals from his jury conviction for corruptly obstructing or impeding the administration of the Internal Revenue Code in violation of 26 U.S.C. § 7212(a) (1988).