In USA v. McLain, 2011 U.S. App. LEXIS 14906, No. 09-3292 (8th Cir. July 21, 2011), the Eighth Circuit recently agreed with a ruling from the Sixth Circuit interpreting the term "return" under Section 6011(a) of the Internal Revenue Code and its accompanying regulations.  In United States v. Neal, 93 F.3d 219, 223 (6th Cir. 1996), the Sixth Circuit held that in 26 C.F.R. § 31.6011(a), the term "return" is used interchangeably and means both "a remittance of taxes withheld from employees" as well as a "specific form or statement documenting information required by the Secretary."  Relying in part on this statutory interpretation, the Eighth Circuit affirmed the defendant's conviction for failing to account for and pay employment taxes in violation of 26 U.S.C. § 7202.