Bobby J. Key v. United States

FLAUM, Circuit Judge.

Petitioner Bobby J. Key filed a section 2255 motion in federal district court asking that his conviction of conspiracy to defraud the United States Government be set aside. Key claims that the United States Attorney breached the plea agreement because the I.R.S. later filed a jeopardy assessment, that permitted the I.R.S. to assess and collect the tax immediately without the usual formalities. Key alleges that the government thereby breached two implicit terms in the agreement because it promised not to interfere in a pending $2,000,000 loan Key was arranging and not to…