Charles Lee Edkins pleaded guilty to four counts of tax evasion for failing to timely file his tax returns for multiple years and for underreporting his income on those returns he did file. The district court sentenced him to 48 months' imprisonment, three years of supervised release, and $285,711 in restitution. Edkins appealed, claiming the statute of limitations barred his prosecution and challenging his advisory guidelines calculation and the restitution order. We affirm Edkins's conviction and sentence except with respect to the abuse-of-a-position-of-trust enhancement and the district court's order of restitution. I. www.irstaxattorney.com 888-712-7690