CARL E. STEWART, Circuit Judge:
Arif S. Adam ("Adam") appeals from his conviction for failure to pay over taxes and from the district court's failure to allow him to withdraw his guilty plea. He also appeals from the district court's decision to impose a sentence enhancement for obstruction of justice. For the following reasons, we hereby AFFIRM.
FACTUAL AND PROCEDURAL HISTORY
Adam was charged in June of 2000 by a superseding indictment with three...
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