United States v. Nicholas Garcia

MEMORANDUM

Nicholas Myles Garcia (Garcia) appeals his 51-month sentence for subscribing to a false tax return under 26 U.S.C. § 7206 (1) and conspiracy under 18 U.S.C. § 371 . In this case’s prior iteration, we reversed and remanded Garcia’s initial 51-month sentence because the district court failed “to discuss any of the applicable sentencing factors, explain how it resolved the parties’ dispute with respect to the Guidelines calculations, or address Garcia’s request for a sentence below the Guidelines range.” United States v. Garcia, 426 Fed.Appx. 530, 531 (9th Cir.2011). On remand, the government no longer sought the contested 2-point sentencing enhancement and thus the parties agreed on a lower Guidelines range (41-51 months, instead of the prior range of 51-63 months). The district court again imposed a 51-month sentence. We have jurisdiction under 28 U.S.C. § 1291 , and we vacate and remand to a different district court judge for resentenc-ing.

In the circumstances of this case, we find that the district court’s inadequate explanation renders Garcia’s sentence procedurally erroneous. Gall v. United States, 552 U.S. 38, 49 , 128 S.Ct. 586 , 169 L.Ed.2d 445 (2007). Although…