United States of America v. William Alexander Reid

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 00-4249
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
versus
WILLIAM ALEXANDER REID,
Defendant - Appellant.
Appeal from the United States District Court for the Middle Dis-
trict of North Carolina, at Durham. William L. Osteen, District
Judge. (CR-99-94)
Submitted: July 13, 2000 Decided: July 20, 2000
Before WIDENER, LUTTIG, and TRAXLER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
William Alexander Reid, Appellant Pro Se. Harry L. Hobgood, As-
sistant United States Attorney, Greensboro, North Carolina, for
Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
William Alexander Reid appeals from his conviction by jury and
sentence on three counts of failure to file a federal tax return,
in violation of 26 U.S.C.A. § 7203 (West Supp. 2000). On appeal,
Reid claims he honestly believed that he was not required to pay
federal taxes on his income, and essentially challenges the con-
stitutionality of the requirement to pay taxes, and of the appli-
cable United States Sentencing Guidelines provisions. Reid also
alleges error by the trial judge in excluding certain evidence, and
in not allowing him to proceed pro se mid-trial.
We have reviewed the record and Reid’s claims, and find no
reversible error. We therefore affirm Reid’s conviction and sen-
tence. We dispense with oral argument because the facts and legal
contentions are adequately presented in the materials before the
Court and argument would not aid the decisional process.
AFFIRMED

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