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Before Lynch, Chief Judge, Howard and Thompson, Circuit Judges.

We have reviewed the record and the parties’ submissions, and we affirm.

The appellant, David C. Carlson (“Carlson”), was convicted of failing to pay a legal child support obligation in violation of the Child Support Recovery Act, 18 U.S.C. § 228(a)(3) (“CSRA”). He argues that the district court erred in instructing the jury that he could be found guilty of violating the CSRA so long as the jury concluded beyond a reasonable doubt that he was able to pay at least a portion of his child support obligation but failed to do so. Carlson takes the position that the CSRA only imposes criminal liability where the defendant is able to pay the entire amount of child support due but fails to do so. We reject this reading of the statute. In doing so, we are in accord with our sister circuits who have decided the question. See United States v. Bell, 598 F.3d 366, 371 (7th Cir. 2010); United States v. Davis, 588 F.3d 1173, 1177 (8th Cir. 2009); United States v. Kukafka, 478 F.3d 531, 539 (3d Cir. 2007); United States v. Mattice, 186 F.3d 219, 228 (2d Cir. 1999); United States v. Mathes, 151 F.3d 251 (5th Cir. 1998); see also United States v. Smith, 278 F.3d 33, 40 n. 4 (1st Cir. 2002) (citing Mattice with approval).

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