SAFFELS, District Judge.
This appeal arises from a sentence entered by the district court following the defendant's guilty plea on two conspiracy counts enumerated in his Indictment, Count 1 charging a violation of 21 U.S.C. § 846, conspiracy to distribute cocaine; and Count 2 charging a conspiracy to defraud the United States of its lawful taxes in violation of 18 U.S.C. § 371. In this appeal, defendant-appellant, Charles Joseph Jimenez, raises four contentions...
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