MEMORANDUM
CATHERINE C. BLAKE, District Judge.
On May 16, 2008, Alan B. Fabian pled guilty to mail fraud in violation of 18 U.S.C. § 1341 and making and subscribing a false tax return in violation of 26 U.S.C. § 7206(1). He now has moved under 28 U.S.C. § 2255 to vacate his conviction and sentence. For the following reasons, his motion will be denied, no hearing being necessary.
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