OPINION AND ORDER
BECKWITH, District Judge.
Petitioner is an inmate in federal custody pursuant to a judgment of conviction entered on June 29, 1998. Petitioner had pleaded guilty to Count 1, mail fraud in violation of 18 U.S.C. § 1341, Count 6, interstate transportation of money in execution of fraud in violation of 18 U.S.C. § 2314 and Count 12, tax evasion in violation of 26 U.S.C. § 7201. No direct appeal was taken from either Petitioner...
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