439 F.3d 855 UNITED STATES of America, Appellant,v.Michael MEYER, Appellee. No. 05-1822. United States Court of Appeals, Eighth Circuit. Submitted: November 15, 2005. Filed: March 7, 2006. Brian Galle, argued, U.S. Department Of Justice, Tax Division, Washington, D.C. (Alan Hechtkopf, U.S. Department Of Justice, Tax Division, on the brief), for appellant. Kathryn E. Hall, argued, […]