Russell L. Hayes v. United States

We have concluded on the merits that oral argument is unnecessary in this case. Accordingly, we have directed the Clerk to place the cause on the Summary Calendar and to notify the parties of this fact in writing. See Rule 18 of the Rules of this Court and Murphy v. Houma Well Service, 5 Cir. 1969, 409 F.2d 804, Part. I.

Russell L. Hayes appeals from a denial of a petition in the nature of coram nobis seeking to set aside convictions for unlawfully preparing and submitting false income tax returns in violation of 26 U.S.C. § 7206(1), and making fraudulent claims against the United States in…