United States v. Jeffrey Roy Taylor

70 F.3d 121 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Jeffrey Roy TAYLOR, Defendant-Appellant. No. 95-35111. United States Court of Appeals, Ninth Circuit. Submitted Oct. 24, 1995. * Decided Nov. 3, 1995. Before: BEEZER, THOMPSON and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Taylor appeals pro se the denial of his 28 U.S.C. Sec. 2255 motion. We have jurisdiction pursuant to 29 U.S.C. Sec. 1291 . We affirm. BACKGROUND 3 Taylor was indicted on two counts of tax evasion. Pursuant to a plea agreement he pleaded guilty to one count and the district court accepted the plea. He then filed a motion to withdraw the plea, which the court denied. The court sentenced him to three years of probation, $54,088 in restitution and a $1,000 fine. 4 Taylor did not directly appeal his conviction. Instead he entered a motion under 28 U.S.C. Sec. 2255 to withdraw his guilty plea, arguing that (1) his presentence motion to withdraw…