Holland

MEMORANDUM **

Troy Holland appeals his jury conviction of twenty-seven counts of willfully aiding or assisting the filing of false federal income tax returns. 26 U.S.C. § 7206 (2). Holland contends that: (1) the prosecution engaged in misconduct by vouching for its witnesses during closing argument and by forcing Holland to testify on the veracity of the prosecution’s witnesses, (2) Holland’s trial counsel provided ineffective assistance of counsel by failing to object to the foregoing misconduct, (3) Holland’s sentence violated United States v. Booker, — U.S. -, 125 S.Ct. 738 , 160 L.Ed.2d 621 (2005), and (4) the district judge improperly awarded restitution or, at least, miscalculated the amount. We affirm Holland’s convictions, but we remand for further proceedings with regard to his sentence and restitution order.

I. PROSECUTORIAL MISCONDUCT

The government does not dispute that error occurred, but it maintains that the error neither prejudiced Holland nor “seriously affected the fairness, integrity, or public reputation of judicial proceedings.” United States v. Geston, 299 F.3d 1130, 1135 (9th Cir.2002) (internal quotation omitted). We agree. The evidence, including…