What is the effect of section 1203.06 of the Penal Code on a defendant who used a firearm in the commission of a felony?

Third, respondent relies on People v. Tanner (1979) 24 Cal.3d 514, 156 Cal.Rptr. 450, 596 P.2d 328, which held a trial court does not possess the authority under section 1385 to reject a mandatory probation ineligibility finding under section 1203.06 and grant probation to a defendant who used [12 Cal.App.4th 299] a firearm in the commission of a felony. ⁶ But, in order for Tanner to be dispositive in this case, the probation ineligibility finding under section 1203.06 would have to be identical to section 12022.5's sentence enhancement for using a firearm. Clearly, however, they are not the same. Though the evidence necessary to sustain each is the same, each is a totally distinct legal entity. The first makes a defendant ineligible for probation but the second enhances his sentence.