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No. 8625257
United States Court of Appeals for the Ninth Circuit
United States v. Williams
No. 8625257 · Decided October 18, 2006
No. 8625257·Ninth Circuit · 2006·
FlawFinder last updated this page Apr. 2, 2026
Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
October 18, 2006
Citation
No. 8625257
Disposition
See opinion text.
Full Opinion
MEMORANDUM ** Frank Calaway Williams appeals from his guilty-plea conviction and 27-month sentence imposed for two counts of aiding and assisting in the preparation and presentation of false and fraudulent income tax returns for tax year 2000, in violation of 26 U. S.C. § 7206(2). Pursuant to Anders v. California, 386 U.S. 738 , 87 S.Ct. 1396 , 18 L.Ed.2d 493 (1967), counsel for Williams has filed a brief stating there are no grounds for relief, and a motion to withdraw as counsel of record. No pro se supplemental brief or answering brief has been filed. Because our independent review of the record pursuant to Penson v. Ohio, 488 U.S. 75, 82-83 , 109 S.Ct. 346 , 102 L.Ed.2d 300 (1988), indicates that Williams knowingly and voluntarily waived his right to appeal and was sentenced within the terms of the plea agreement, we enforce the waiver and dismiss the appeal. See United States v. Nguyen, 235 F.3d 1179 , 1182 (9th Cir.2000) (stating that an appeal waiver is valid when it is entered knowingly and voluntarily); see also United States v. Cardenas, 405 F.3d 1046, 1048 (9th Cir. 2005) (noting that the changes in sentencing law imposed by United States v. Booker, 543 U.S. 220 , 125 S.Ct. 738 , 160 L.Ed.2d 621 (2005), did not render waiver of appeal involuntary and unknowing). Counsel’s motion to withdraw is GRANTED. DISMISSED. This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.
Plain English Summary
MEMORANDUM ** Frank Calaway Williams appeals from his guilty-plea conviction and 27-month sentence imposed for two counts of aiding and assisting in the preparation and presentation of false and fraudulent income tax returns for tax year 20
Key Points
01MEMORANDUM ** Frank Calaway Williams appeals from his guilty-plea conviction and 27-month sentence imposed for two counts of aiding and assisting in the preparation and presentation of false and fraudulent income tax returns for tax year 20
021396 , 18 L.Ed.2d 493 (1967), counsel for Williams has filed a brief stating there are no grounds for relief, and a motion to withdraw as counsel of record.
03No pro se supplemental brief or answering brief has been filed.
04Because our independent review of the record pursuant to Penson v.
Frequently Asked Questions
MEMORANDUM ** Frank Calaway Williams appeals from his guilty-plea conviction and 27-month sentence imposed for two counts of aiding and assisting in the preparation and presentation of false and fraudulent income tax returns for tax year 20
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This case was decided on October 18, 2006.
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