United States v. Randall West

PER CURIAM. Randall Acton West pled guilty to failure to file individual income tax returns, in violation of 26 U.S.C. § 7203. He appeals the restitution order imposed by the district court. 1 Counsel has filed a brief under Anders v. California, 386 U.S, 738, 87 act 1396, 18 L.Ed.2d 493 (1967), and moved to withdraw. Having jurisdiction under 28 U.S.C. § 1291, this court affirms. This court reviews for plain error the challenge to the restitution order, as West did not object to the presentence report’s restitution calculations, and finds no error. See United States v. Louper-Morris, 672 F.3d 539, 566 (8th Cir. 2012) (reviewing restitution order for plain error because defendant did not challenge it at sentencing); United States v. Perry, 714 F.3d 570, 577 (8th Cir. 2013) (holding that district court may order defendant to pay restitution to IRS in connection with Title 26 offense; district court’s order to pay “full amount” of tax loss, including interest, was appropriate); United States v. Cullen, 432 F.3d 903, 905 (8th Cir. 2006) (district court may rely on unobjected-to facts in PSR). This court has reviewed the record independently under Penson v. Ohio, 488 U.S. 75, 109 S.Ct. 346, 102 L.Ed.2d 300 (1988), and finds no non-frivolous issues for appeal. The judgment is affirmed. Counsel’s motion to withdraw is granted. Footnotes [1] The Honorable Timothy L. Brooks, United States District Judge for the Western District of Arkansas.