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This document is an excerpt from a court transcript, filed on February 24, 2022, detailing arguments made by MS. DAVIS regarding defendant Mr. Parse. MS. DAVIS asserts overwhelming evidence of Mr. Parse's criminal involvement in obstructing the IRS and mail fraud, specifically mentioning his role in backdated transactions and the relevance of his CPA background. The transcript also references testimony from Susan Brune and Laurie Edelstein, and communications related to the case after a jury verdict.