UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.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).

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