Ronald Semler was sentenced to three years in custody pursuant to a Fed.R.Crim.P. 11(e)(1)(C) plea agreement. He now appeals the district court's denial of his Fed.R.Crim.P. 35(b) motion to reduce his sentence. We affirm.
I
Semler entered into a plea agreement with the government on February 10, 1988. Semler agreed to plead guilty to conspiracy to impede the IRS, making false statements...
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