FILED
NOT FOR PUBLICATION FEB 17 2011
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA, No. 09-50511
Plaintiff - Appellee, D.C. No. 2:08-cr-00510-AHM
v.
MEMORANDUM *
DANG VAN PHAM, a.k.a. John D. Pham,
Defendant - Appellant.
Appeal from the United States District Court
for the Central District of California
A. Howard Matz, District Judge, Presiding
Submitted February 15, 2011 **
Before: CANBY, FERNANDEZ, and M. SMITH, Circuit Judges.
Dang Van Pham appeals from the 37-month sentence imposed following his
guilty-plea conviction for willful failure to pay withheld payroll taxes, and aiding
and abetting, in violation of 26 U.S.C. § 7202 and 18 U.S.C. § 2. We dismiss.
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
Pham contends that the district court’s application of the two-level offense
role enhancement under U.S.S.G. § 3B1.1(c) is not supported by the record and
violates his due process rights. We are precluded from reaching the merits of
Pham’s claim by a valid appeal waiver. See United States v. Nunez, 223 F.3d 956,
958-59 (9th Cir. 2000); see also United States v. Bibler, 486 F.3d 621, 624 (9th
Cir. 2007).
DISMISSED.
2 09-50511