Tomlinson

MEMORANDUM **

Ray Tomlinson and Penny Lubanko appeal their convictions and sentences following their guilty pleas to bankruptcy fraud, equity skimming, conspiracy, false representation of a social security number, and false statement in bankruptcy. Tomlinson and Lubanko allege that the district court erred (i) in calculating the amount of loss under the Sentencing Guidelines; (ii) by denying them an evidentiary hearing as to the amount of loss; and (in) in calculating restitution. They also argue that they should be permitted to withdraw their guilty pleas because of ineffective assistance of counsel. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we vacate the appellants’ sentences and remand for resentencing, but decline to entertain their ineffective assistance of counsel claims.

Claims of ineffective assistance of counsel are generally inappropriate on direct *836 appeal. United States v. Ross, 206 F.3d 896, 900 (9th Cir.2000). “Such claims normally should be raised in habeas corpus proceedings, which permit counsel to develop a record as to what counsel did, why it was done, and what, if any, prejudice resulted.” Id. (internal quotation marks omitted). There are…