United States v. James Howard West

60 F.3d 835 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. James Howard WEST, Defendant-Appellant. No. 94-10411. United States Court of Appeals, Ninth Circuit. Submitted June 26, 1995. * Decided July 3, 1995. Before: O'SCANNLAIN, LEAVY, and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 James Howard West appeals his sentence following a guilty plea to willful failure to file income tax returns in violation of 26 U.S.C. Sec. 7203 . West contends that the district court erred by refusing to grant a two-level reduction in his offense level for acceptance of responsibility under U.S.S.G. Sec. 3E1.1. We have jurisdiction under 28 U.S.C. Sec. 1291 , and we affirm. 3 West contends that the district court erred by failing to grant an adjustment for acceptance of responsibility because the court predicated its decision on uncharged conduct occurring prior to his guilty plea. West asserts that the court's consideration of his failure to…