United States v. Lavern Charles Dunham

CYNTHIA HOLCOMB HALL, Circuit Judge:

By this appeal defendant-appellant Lavern Charles Dunham challenges the district court’s denial of his motion to vacate sentence pursuant to 28 U.S.C. § 2255. We affirm the decision of the district court.

BACKGROUND

Dunham was convicted of three counts of willfully failing to file individual income tax returns in violation of 26 U.S.C. § 7203. Dunham represented himself at trial. When he was given the opportunity to present evidence or cross-examine witnesses Dunham responded “no jurisdiction.” Dunham made a closing argument on his own behalf, during which he…