United States v. Thomas Gail Sheridan

73 F.3d 371 76 A.F.T.R.2d 95 -8100 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Thomas Gail SHERIDAN, Defendant-Appellant. No. 95-10072. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 14, 1995. Decided Dec. 21, 1995. Before: CHOY, WIGGINS, and LEAVY, Circuit Judges. 1 MEMORANDUM * 2 Thomas Sheridan appeals from his sentence imposed following his guilty plea to one count of submitting a false claim for an income tax refund, arguing that the district court erred in refusing to grant a reduction for acceptance of responsibility because he refused to discuss his conduct regarding a dismissed count, and that he was denied the effective assistance of counsel. The government contends that Sheridan waived his right to appeal as part of the plea agreement, and waived his right not to discuss the dismissed count because he agreed to restitution for that count. 3 Taking the government's argument first, we…