Authorities Cited: United States Code 18 U.S.C. § 3582(c) 18 U.S.C. § 3582(c)(1)(B) 26 U.S.C. § 7206(1) Supreme Court 429 U.S. 10, 12 546 U.S. 12 Circuit Courts 788 F.2d 39, 46 802 F.2d 10, 12 871 F.2d 204, 209 4 F.3d 1006, 1023-1024 13 F.3d 447, 453 17 F.3d 409, 451-453 63 F.3d 61, 67 78 F.3d 732, 735-736 152 F.3d 29, 39-40 189 F.3d 71, 82 219 F.3d 37, 48 222 F.3d 6, 11 225 F.3d 54, 70-71 237 F.3d 19, 21 249 F.3d 1, 19 325 F.3d 75, 79-82 393 F.3d 1, 32 405 F.3d 102, 110 435 F.3d 767, 782-784 445 F.3d 77, 85-86 455 F.3d 30, 41 461 F.3d 15, 28 466 F.3d 27, 35 491 F.3d 53, 59 501 F.3d 59, 63 504 F.3d 456, 464 Federal Rules of Criminal Procedure Fed. R. Crim. P. 35(a)

Blogged: Appellate Law & Practice CA1: FRCrimP 35 is jurisdictional, and tax cheat issues