United States v. John H. Detar, M.D.

979 F.2d 856 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. John H. DETAR, M.D., Defendant-Appellant. No. 92-10145. United States Court of Appeals, Ninth Circuit. Submitted Nov. 4, 1992. * Decided Nov. 18, 1992. Before SCHROEDER, FLETCHER and PREGERSON, Circuit Judges. 1 MEMORANDUM ** 2 John H. DeTar, M.D., appeals pro se the denial of his second 28 U.S.C. § 2255 motion to vacate, set aside, or correct his conviction for willful failure to pay taxes, in violation of 26 U.S.C. § 7203 . DeTar contends that his conviction is improper because willful failure to pay taxes is not a lesser included offense of the charged offense, tax evasion, in violation of 26 U.S.C. § 7201 . We have jurisdiction under 28 U.S.C. § 2255 . We review de novo, Doganiere v. United States, 914 F.2d 165, 167 (9th Cir.1990), cert. denied, 111 S.Ct. 1398 (1991), and affirm. 3 We reversed DeTar's original conviction for tax evasion…