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U.S. v. ORLANDO

No. 07-50473.

553 F.3d 1235 (2009)

UNITED STATES of America, Plaintiff-Appellee, v. Carl ORLANDO, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed January 23, 2009.

Attorney(s) appearing for the Case

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

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.

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

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 fine imposed at oral sentencing.

I. The Rule 32(h) notice requirement does not apply.

Under Irizarry v. U.S., ___ U.S. ___, 2008, 128 S.Ct. 2198, 171 L.Ed.2d 28 (2008), Orlando's 40-month sentence...

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