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This document summarizes a United States Court of Appeals case. Carl Steward pleaded guilty to tax evasion. At sentencing, the district court determined Steward owed over $80,000 in unpaid taxes based on the tax table in the Sentencing Guidelines. Steward argued the amount did not account for deductions, but the Court of Appeals affirmed based on prior precedent. The district court sentenced Steward to 24 months in prison, which was within the recommended Guidelines range.

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