harms and different types of conduct" and rejecting grouping of wire fraud and tax evasion counts pursuant to § 3D1.2(c)). But see United States v. Haltom 113 F.3d 43 (5" Cir. 1997) (holding that fraud counts and tax evasion counts should be grouped together under § 3D I .2(c)). The specific facts of

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