United States v. Randall West , 671 F. App'x 400 ( 2016 )


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  •                   United States Court of Appeals
    For the Eighth Circuit
    ___________________________
    No. 16-1556
    ___________________________
    United States of America
    lllllllllllllllllllll Plaintiff - Appellee
    v.
    Randall Acton West
    lllllllllllllllllllll Defendant - Appellant
    ____________
    Appeal from United States District Court
    for the Western District of Arkansas - Fayetteville
    ____________
    Submitted: October 26, 2016
    Filed: December 12, 2016
    [Unpublished]
    ____________
    Before SMITH, BENTON, and SHEPHERD, Circuit Judges.
    ____________
    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
    (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
     (1988), and finds no non-frivolous
    issues for appeal.
    The judgment is affirmed. Counsel’s motion to withdraw is granted.
    ______________________________
    1
    The Honorable Timothy L. Brooks, United States District Judge for the
    Western District of Arkansas.
    -2-
    

Document Info

Docket Number: 16-1556

Citation Numbers: 671 F. App'x 400

Judges: Smith, Benton, Shepherd

Filed Date: 12/12/2016

Precedential Status: Non-Precedential

Modified Date: 11/6/2024