E.D.Mich.

AFFIRMED.

Before: BATCHELDER and COLE, Circuit Judges; SPIEGEL, District Judge.*

Donald E. Flynn, proceeding pro se, appeals his judgment of conviction and sentence. This case has been referred to a panel of the court pursuant to Rule 9(a), Rules of the Sixth Circuit. Upon examination, this panel unanimously agrees that oral argument is not needed. Fed.R.App.P. 34(a).

In April 1996, a jury convicted Flynn of income tax evasion in violation of 26 U.S.C. § 7201 and conspiracy to defraud the United States Internal Revenue Service (IRS) in violation of 18 U.S.C. § 371. The district court sentenced him to a total of 37 months of imprisonment.

Flynn has filed a timely appeal. In a confusing brief, Flynn appears to argue that: 1) the federal courts lack authority over him; and 2) the government presented insufficient evidence to support his convictions.

Upon review, the government presented evidence sufficient to establish that the district court had jurisdiction over Flynn's criminal case. See United States v. Mundt, 29 F.3d 233, 236-37 (6th Cir. 1994). In addition, the government presented evidence sufficient to support Flynn's convictions. See Jackson v. Virginia, 443 U.S. 307, 324 (1979). The government presented sufficient evidence establishing that Flynn willfully evaded a substantial income tax due to the IRS. See United States v. Daniel, 956 F.2d 540, 542-43 (6th Cir. 1992). In addition, the government presented sufficient evidence establishing that Flynn had conspired to defraud the IRS. See United States v. Collins, 78 F.3d 1021, 1037 n. 13 (6th Cir.), cert. denied, 117 S.Ct. 189 (1996).

Accordingly, we hereby affirm the district court's judgment. Rule 9(b)(3), Rules of the Sixth Circuit.