IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 98-11045
Summary Calendar
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
versus
DAVID CECIL FANT,
Defendant-Appellant.
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Appeal from the United States District Court
for the Northern District of Texas
USDC No. 4:98-CR-62-A-3
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April 16, 1999
Before JOHNSON, HIGGINBOTHAM, and DAVIS, Circuit Judges.
PER CURIAM:*
David Cecil Fant appeals his sentence for conspiracy to
defraud the United States by impeding the Internal Revenue
Service of the Treasury Department in its collection of income
taxes, in violation of 18 U.S.C. § 371. Fant has failed to
present evidence to rebut the factual finding that he invited
someone who was not a coconspirator to a “tax protest” meeting
for the purpose of encouraging him to violate the tax laws. See
*
Pursuant to 5TH CIR. R. 47.5, the court has determined
that this opinion should not be published and is not precedent
except under the limited circumstances set forth in 5TH CIR.
R. 47.5.4.
No. 98-11045
-2-
United States v. Mir, 919 F.2d 940, 943 (5th Cir. 1990). Nor has
he demonstrated clear error in that factual finding. See United
States v. Mora, 994 F.2d 1129, 1141 (5th Cir. 1993). The
district court therefore did not err in assessing a two-level
increase in Fant’s offense level pursuant to § 2T1.9(b)(2) of the
Sentencing Guidelines.
AFFIRMED.