Weakley

MEMORANDUM *

Defendants Jeffrey Weakley (‘Weakley”), Richard Flowers (“Flowers”), and Dorothy Flowers (“D.Flowers”) (collectively, “Defendants”) were convicted of conspiracy to defraud the United States in violation of 18 U.S.C. § 371 . Defendants were initially sentenced in 2003, but we vacated the sentences and remanded for resentencing. See United States v. Anderson, 94 Fed.Appx. 487 (9th Cir. 2004). Upon re-sentencing, the district court refused to make a factual determination as to tax loss and sentenced all three Defendants outside the advisory Sentencing Guidelines ranges, imposing sentences above the Guidelines ranges for Flowers and Weakley, and a sentence below the Guidelines range for D. Flowers. Flowers and Weakley appeal their sentences, arguing that the sentences violated the ex post facto principles of due process and that their sentences are unreasonable because they exceed the applicable Guidelines range without sufficient explanation from the sentencing court. The government cross-appeals Flowers’ and Weakley’s sentences, arguing that the district court clearly erred in refusing to make a tax loss determination. The government also appeals D. Flowers’ sentence,…