United States v. Randall West ( 2016 )

  •                   United States Court of Appeals
                                 For the Eighth Circuit
                                     No. 16-1556
                                  United States of America
                             lllllllllllllllllllll Plaintiff - Appellee
                                     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
    Before SMITH, BENTON, and SHEPHERD, Circuit Judges.
           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.
          The Honorable Timothy L. Brooks, United States District Judge for the
    Western District of Arkansas.