
    UNITED STATES of America, Plaintiff-Appellee, v. James W. EVANS, Defendant-Appellant.
    No. 82-8784
    Non-Argument Calendar.
    United States Court of Appeals, Eleventh Circuit.
    Sept. 16, 1983.
    William P. Gaffney, Asst. U.S. Atty., Atlanta, Ga., for plaintiff-appellee.
    Before GODBOLD, Chief Judge, RONEY and TJOFLAT, Circuit Judges.
   PER CURIAM:

Appellant was convicted for willful failure to file federal income tax returns in violations of 26 U.S.C. § 7203 (1976). His contention that the district court had no subject matter jurisdiction over the offense is frivolous. U.S. v. Spurgeon, 671 F.2d 1198 (8th Cir.1982); U.S. v. Marks, 534 F.Supp. 663 (W.D.Mo.1982).

AFFIRMED.  