United States v. Shermetaro, 625 F.2d 104 (6th Cir. 1980); Mertens, The Law of Federal Income Taxation 14, Ch. 55A.10 (1988). And of course numerous cases have recognized that more detailed statutes criminalizing substantive acts, enacted after § 371, do not impliedly repeal or preempt the prohibition on conspiracy to commit those acts contained in § 371. United States v. Little, 753 F.2d 1420 (9th Cir. 1984); United States v. Zang, 703 F.2d 1186 (10th Cir. 1982), cert. denied, 464 U.S. 828, 104 S.Ct. 103, 78 L.Ed.2d 107 (1983); United States v. Tarnopol, 561 F.2d 466 (3d Cir. 1983); United States v. Bazzell, 187 F.2d 878 (7th Cir.), cert. denied sub nom. Lasby v. United States, 342 U.S. 849, 72 S.Ct. 73, 96 L.Ed. 641 reh'g denied, 342 U.S. 889, 72 S.Ct. 171, 96 L.Ed. 667 (1951); Burton v. United States, 175 F.2d 960 (5th Cir. 1949); United States v. Pezzati, 160 F. Supp. 787 (D.Colo. 1958).

" This Court said in United States v. Bazzell, 7 Cir., 1951, 187 F.2d 878, 884: "As to the argument that the verdict is inconsistent, it will be enough to say that where a defendant is charged by two or more counts in an indictment, consistency between the verdicts on the several counts is not necessary. Dunn v. United States, 284 U.S. 390, 52 S.Ct. 189, 76 L.Ed. 356; United States v. Denny, 7 Cir., 165 F.2d 668; and United States v. Coplon, 2 Cir., 185 F.2d 629, 633, 28 A.L.R.2d 1041. A verdict of acquittal on one count does not invalidate a verdict of guilty on another count, although the same evidence is offered in support of each. Garrison v. Hunter, 10 Cir., 149 F.2d 844, 845.