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UNITED STATES v. RATCLIFF

No. 86-2436 Summary Calendar.

806 F.2d 1253 (1986)

UNITED STATES of America, Plaintiff-Appellee, v. Elijah W. RATCLIFF, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

December 17, 1986.

Attorney(s) appearing for the Case

Elijah W. Ratcliff, pro se.

James R. Gough, Asst. U.S. Atty., Henry K. Oncken, U.S. Atty., Houston, Tex., for plaintiff-appellee.

Before REAVLEY, JOHNSON and DAVIS, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

Elijah W. Ratcliff appeals his conviction for two related offenses: obstructing a proceeding of the Internal Revenue Service by means of a threatening communication and interfering with an internal revenue officer by threat of force. We affirm.

I.

This case began when the Houston branch of the Internal Revenue Service instituted proceedings against Ratcliff in order to collect the $48,980.74 he owed in personal income...

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