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clothing for Mr. Duncan.
On March 31, 1998, Mr. Duncan entered into a plea agreement
with the United States Attorney for the Northern District of
Illinois (Mr. Duncan’s March 31, 1998 plea agreement), in which
Mr. Duncan pleaded guilty to one count of obstructing and imped-
ing the due administration of the Code in violation of section
7212(a).3
In Mr. Duncan’s March 31, 1998 plea agreement, Mr. Duncan
acknowledged that he fraudulently and corruptly obstructed and
impeded, and endeavored to obstruct and impede, the due adminis-
tration of the Code by knowingly creating and causing the cre-
ation of false and fraudulent documents for the purpose of
3Sec. 7212(a) provides:
SEC. 7212. ATTEMPTS TO INTERFERE WITH
ADMINISTRATION OF INTERNAL REVENUE LAWS.
(a) Corrupt or Forcible Interference.–-Whoever
corruptly or by force or threats of force (including
any threatening letter or communication) endeavors to
intimidate or impede any officer or employee of the
United States acting in an official capacity under this
title, or in any other way corruptly or by force or
threats of force (including any threatening letter or
communication) obstructs or impedes, or endeavors to
obstruct or impede, the due administration of this
title, shall upon conviction thereof, be fined not more
than $5,000, or imprisoned not more than 3 years, or
both, except that if the offense is committed only by
threats of force, the person convicted thereof shall be
fined not more than $3,000, or imprisoned not more than
1 year, or both. The term “threats of force”, as used
in this subsection, means threats of bodily harm to the
officer or employee of the United States or to a member
of his family.
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