Alvarado

MEMORANDUM **

Mario Alvarado (“Alvarado”) appeals his 21 month sentence following his guilty plea to one count of subscribing to a false tax return in violation of 26 U.S.C. § 7206 (1). Alvarado contends that the district court erred in denying a two-level reduction in offense level for acceptance of responsibility. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we vacate his sentence and remand for resentencing.

Whether a defendant has accepted responsibility is a factual determination which we review for clear error. United States v. Fisher, 137 F.3d 1158, 1167 (9th Cir.1998).

Following his indictment, Alvarado entered into a plea agreement in which the government agreed to recommend a two-level reduction for acceptance of responsibility pursuant to U.S.S.G. § 3E1.1, should the probation officer make such a recommendation. The probation officer subsequently recommended the two-level reduction for acceptance of responsibility. The defendant wrote a letter to the court and stated at sentencing that he knew he “did wrong” and took “full responsibility for my actions.” The government recommended the two-level reduction for acceptance of *676 responsibility and joins in…