IN THE UNITED STATES COURT OF APPEALS

                         FOR THE FIFTH CIRCUIT

                         _____________________

                             No. 95-20397

                            Summary Calendar
                         _____________________


          UNITED STATES OF AMERICA,

                                 Plaintiff-Appellee,

          v.

          ROEL LONGORIA,

                                 Defendant-Appellant.

_________________________________________________________________

           Appeal from the United States District Court
                for the Southern District of Texas
                           (CR-H-94-79-1)
_________________________________________________________________
                          January 8, 1996
Before KING, GARWOOD, and SMITH, Circuit Judges.

PER CURIAM:*

          Roel Longoria appeals his conviction and sentence for two

counts of attempting to evade or defeat taxes, in violation of 26

U.S.C. § 7201.    He argues that the district court erred in refusing

to appoint him a financial expert and to allow him to withdraw his

guilty plea, and that a pair of two-level enhancements to his base

offense level under the Sentencing Guidelines were incorrect.     We

have reviewed the record and find that Longoria's first two claims

    *
     Local Rule 47.5 provides: "The publication of opinions that
merely decide particular cases on the basis of well-settled
principles of law imposes needless expense on the public and
burdens on the legal profession." Pursuant to that Rule, the court
has determined that this opinion should not be published.
are meritless and that he waived his sentencing claims pursuant to

a provision in his plea agreement.

     Longoria's motion for release pending appeal is DENIED as

moot.

     AFFIRMED.

     MOTION DENIED.




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