United States v. Orlando
Court of Appeals for the Ninth Circuit
1Opinion of the Court
OPINION
FARRIS, Senior Circuit Judge:
Carl Orlando appeals his 40 month sentence and $30,000 fine following his guilty plea to one count of tax evasion. We affirm the sentence but amend the written judgment to reflect the $30,000 fíne imposed at oral sentencing.
I. The Rule 32(h) notice requirement does not apply.
Under Irizarry v. U.S., — U.S. —, 128 S.Ct. 2198, 171 L.Ed.2d 28 (2008), Orlando’s 40-month sentence was not a “departure” from the 27-33 month range specified by the sentencing guidelines, but a “variance.” The notice requirement in Fed.R.Crim.P. 32(h) does not apply.
II. The district…
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