United States Ninth Circuit

Sentence and fine for tax evasion are affirmed where: 1) the sentence imposed was a variance, not a departure, from the sentencing guidelines, thus the notice requirement in Fed. R. Crim. P. 32(h) does not apply; 2) the district court did not abuse its discretion by failing to grant a continuance before announcing the variance; and 3) neither the sentence nor the fine were unreasonable. The written judgment is amended to reflect the fine announced at oral sentencing where the terms of an oral pronouncement control when a discrepancy arises between the terms of an oral pronouncement of a sentence and the subsequent written judgment.

Appellate Information

• Decided 01/23/2009
• Published 01/23/2009

Judges

• Before JEROME FARRIS and KIM McLANE WARDLAW, Circuit Judges, and WILLIAM W. SCHWARZER, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Sean K. Kennedy, Federal Public Defender;  Jonathan D. Libby, Deputy Federal Public Defender, Los Angeles, CA, for the appellant.


• For Appellees:
  
• Thomas P. O'Brien, United States Attorney;  Sandra R. Brown, Assistant United States Attorney, Chief, Tax Division;  Robert F. Conte, Assistant United States Attorney, Los Angeles, CA, for the appellee.