Sampson

MEMORANDUM **

Ronald Sampson (“Sampson”) appeals an order of restitution entered by the United States District Court for the Central District of California in a case in which Sampson pled guilty to income tax evasion in violation of 26 U.S.C. § 7201 . Sampson challenges the legality of the order, which he argues was not authorized by either the Victim and Witness Protection Act, 18 U.S.C. § 3363 et seq., or the written plea agreement into which he entered with the government. Alternatively, he argues that the district court erred in entering the order because the record does not show that the court considered his ability to pay, and that the order violates due process because the government did not provide him with the underlying tax documents it used in determining his unreported income for the tax year in question. We affirm.

This is the second restitution order entered in this case. In United States v. *594 Sampson, 2002 WL 1042102 (9th Cir. May 23, 2002) (“Sampson I”), we vacated the first restitution order, finding that the district court erred in ordering that the restitution amount be determined jointly by the Internal Revenue Service (the “IRS”) and Sampson. Although…