IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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No. 95-20397
Summary Calendar
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UNITED STATES OF AMERICA,
Plaintiff-Appellee,
v.
ROEL LONGORIA,
Defendant-Appellant.
_________________________________________________________________
Appeal from the United States District Court
for the Southern District of Texas
(CR-H-94-79-1)
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January 8, 1996
Before KING, GARWOOD, and SMITH, Circuit Judges.
PER CURIAM:*
Roel Longoria appeals his conviction and sentence for two
counts of attempting to evade or defeat taxes, in violation of 26
U.S.C. § 7201. He argues that the district court erred in refusing
to appoint him a financial expert and to allow him to withdraw his
guilty plea, and that a pair of two-level enhancements to his base
offense level under the Sentencing Guidelines were incorrect. We
have reviewed the record and find that Longoria's first two claims
*
Local Rule 47.5 provides: "The publication of opinions that
merely decide particular cases on the basis of well-settled
principles of law imposes needless expense on the public and
burdens on the legal profession." Pursuant to that Rule, the court
has determined that this opinion should not be published.
are meritless and that he waived his sentencing claims pursuant to
a provision in his plea agreement.
Longoria's motion for release pending appeal is DENIED as
moot.
AFFIRMED.
MOTION DENIED.
2