BENAVIDES, Circuit Judge:
The appellant, Jerrold Wayne Haltom, pleaded guilty in district court to one count of mail fraud and four counts of income tax evasion. He was sentenced to concurrent prison terms of 26 months on each count. Haltom appeals his sentence on two grounds. He contends that the district court misapplied the United States Sentencing Guidelines by refusing to group his mail fraud and tax evasion offenses together as "closely related" counts. He also...
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