Court of Appeals for the Ninth Circuit September 19, 2002, No. 02-10045; D.C. No. CR-99-00213-PGR (United States v. McCahill)

MEMORANDUM **

James Robert McCahill appeals his 15-month sentence imposed following his guilty plea conviction for two counts of attempted tax evasion, in violation of 26 U.S.C. § 7201. We review de novo a district court’s determination that it lacked discretion to depart. United States v. Tucker, 133 F.3d 1208, 1214 (9th Cir.1998). We have jurisdiction under 28 U.S.C. § 1291 and 18 U.S.C.