THOMPSON, Circuit Judge:
David L. Fowler appeals from the district court's denial of his petition to "Vacate, Set Aside, or Correct Sentence" (the "petition"). In 1983, Fowler was convicted in the district court on four counts of filing false tax returns in violation of 26 U.S.C. § 7206(1), and was assessed costs of $3,634.01. He did not file a direct appeal. By the present petition, Fowler contends the district court improperly awarded the government the costs...
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