Howard Owen Kieffer v. United States

995 F.2d 231 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Howard Owen KIEFFER, Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee. No. 92-55412. United States Court of Appeals, Ninth Circuit. Submitted May 12, 1993. * Decided May 27, 1993. Before: HUG, WIGGINS, and THOMPSON, Circuit Judges. 1 MEMORANDUM ** 2 Howard Owen Kieffer, a federal prisoner, appeals pro se the district court's denial of his motion to vacate, set aside or correct his sentence pursuant to 28 U.S.C. § 2255 . Kieffer contends that the district court erred because: (1) he was improperly sentenced under a general statute when a more specific statute was available; (2) the court improperly shifted onto Kieffer the burden of refuting the amount of his false claims for tax refunds alleged in the PSR; and (3) the court failed to comply with Fed.R.Crim.P. 32(c)(3)(D) on matters which he controverted in the presentence report ("PSR"). We have jurisdiction under 28 U.S.C. § 2255…