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992572P.pdf   07/03/2000  United States  v.  Jim Guy Tucker
   U.S. Court of Appeals Case No:  99-2572
   Eastern District of Arkansas   
   Criminal Case. Guilty plea to conspiracy to defraud government 
   by impeding assessment and collection of income tax. 
   Government's failure to present evidence at sentencing proving 
   actual tax loss for purposes of restitution requires reversal of 
   $1 million restitution order and remand for resentencing.