Unpublished Disposition, 914 F.2d 262 (9th Cir. 1990)

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U.S. Court of Appeals for the Ninth Circuit - 914 F.2d 262 (9th Cir. 1990)

Frank Austin ENGLAND, III, Plaintiff-Appellant,v.INTERNAL REVENUE SERVICE, Defendant-Appellee.

No. 89-15417.

United States Court of Appeals, Ninth Circuit.

Submitted Aug. 22, 1990.* Decided Sept. 5, 1990.

Before WILLIAM A. NORRIS, WIGGINS and KOZINSKI, Circuit Judges.


MEMORANDUM** 

England appeals pro se the district court's dismissal of his habeas corpus petition.1  He asserts that the requirement that he pay federal taxes is a sufficient restraint on his liberty to warrant habeas relief under 28 U.S.C. § 2241. He is wrong. We affirm.

We review the dismissal of England's habeas petition de novo. Carter v. McCarthy, 806 F.2d 1373, 1375 (9th Cir. 1986), cert. denied, 484 U.S. 870 (1987). Under 28 U.S.C. § 2241(c), we may only entertain petitions filed by individuals "in custody." In Dremann v. Francis, 828 F.2d 6 (9th Cir. 1987), we held that a criminal sentence requiring a defendant to pay a fine does not meet the "in custody" requirement. Id. at 7. The requirement of paying taxes is even less burdensome than the requirement of paying a criminal fine. Thus, England is not "in custody" for purposes of section 2241. The district court did not err in dismissing his habeas petition with prejudice.

AFFIRMED.

 **

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

 *

The panel unanimously finds this case suitable for submission without oral argument. Fed. R. App. P. 34(a); 9th Cir.R. 34-4. We therefore deny England's motion for oral argument

 1

England has filed a motion to file an addendum. Given our disposition of the case, we deny this motion as moot

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