United States of America v. Dang Van Pham, a.k.a. John D. Pham

This disposition is not appropriate for publication and is not precedent*
except as provided by 9th Cir. R. 36-3.
The panel unanimously concludes this case is suitable for decision**
without oral argument. See Fed. R. App. P. 34(a)(2).
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
DANG VAN PHAM, a.k.a. John D. Pham,
Defendant - Appellant.
No. 09-50511
D.C. No. 2:08-cr-00510-AHM
MEMORANDUM*
Appeal from the United States District Court
for the Central District of California
A. Howard Matz, District Judge, Presiding
Submitted February 15, 2011**
Before: CANBY, FERNANDEZ, and M. SMITH, Circuit Judges.
Dang Van Pham appeals from the 37-month sentence imposed following his
guilty-plea conviction for willful failure to pay withheld payroll taxes, and aiding
and abetting, in violation of 26 U.S.C. § 7202 and 18 U.S.C. § 2. We dismiss.
FILED
FEB 17 2011
MOLLY C. DWYER, CLERK
U .S. C OU R T OF APPE ALS

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09-50511 2
Pham contends that the district court’s application of the two-level offense
role enhancement under U.S.S.G. § 3B1.1(c) is not supported by the record and
violates his due process rights. We are precluded from reaching the merits of
Pham’s claim by a valid appeal waiver. See United States v. Nunez, 223 F.3d 956,
958-59 (9th Cir. 2000); see also United States v. Bibler, 486 F.3d 621, 624 (9th
Cir. 2007).
DISMISSED.

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