United States of America v. Randall Acton West

United States Court of Appeals
For the Eighth Circuit
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No. 16-1556
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United States of America
lllllllllllllllllllll Plaintiff - Appellee
v.
Randall Acton West
lllllllllllllllllllll Defendant - Appellant
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Appeal from United States District Court
for the Western District of Arkansas - Fayetteville
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Submitted: October 26, 2016
Filed: December 12, 2016
[Unpublished]
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Before SMITH, BENTON, and SHEPHERD, Circuit Judges.
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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

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district court. Counsel has filed a brief under Anders v. California, 386 U.S. 7381
(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.
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The Honorable Timothy L. Brooks, United States District Judge for the1
Western District of Arkansas.
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