United States v. Saleh Zahran

MEMORANDUM

Saleh Mahmoud Zahran appeals his 132-month sentence and the district court’s denial of his motion to reconsider the restitution order with respect to the tax loss for the tax evasion counts for years 1997 through 2004. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

1. The district court’s imposition of disparate sentences on Zahran and his co-defendant wife was not unwarranted because they were convicted of different crimes; his wife pleaded guilty to fewer, less serious offenses; and the district court determined that Zahran was guilty of numerous, more serious offenses. See United States v. Ressam, 679 F.3d 1069, 1094-95 (9th Cir.2012) (en banc); United States v. Carter, 560 F.3d 1107 , 1121 & n. 3 (9th Cir.2009). The disparity between Zahran’s sentence and his wife’s sentence therefore was not substantively unreasonable.

Moreover, the district court did not abuse its discretion by imposing an aggravating role adjustment under U.S.S.G. § 3Bl.l(c) where Zahran’s wife was granted a downward adjustment for minimal role. The district court could have imposed the aggravating role adjustment even if Zahran’s wife was not convicted of any crime. See U.S.S.G.…