United States v. Dixie Lee Powell

97 F.3d 1462 78 A.F.T.R.2d 96 -6799, 97-1 USTC P 50,167 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Dixie Lee POWELL, Defendant-Appellant. No. 96-15196. United States Court of Appeals, Ninth Circuit. Submitted Sept. 23, 1996. * Decided Sept. 25, 1996. Before: FLETCHER, BRUNETTI, and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Dixie Lee Powell appeals pro se the district court's denial of her 28 U.S.C. § 2255 motion challenging her conviction for willfully failing to file income tax returns in violation of 26 U.S.C. § 7203 , and the revocation of her probation for failing to cooperate with the Internal Revenue Service (the "IRS") to resolve her tax liability. Powell contends that: (1) the district court abused its discretion by vindictively imposing a more onerous sentence after her first sentence had been vacated; (2) the district court erroneously revoked her probation; and (3) the district court violated her…