Conway

MEMORANDUM **

Defendants-appellants (“defendants”) pled guilty to trafficking in contraband cigarettes or conspiracy to traffick in contraband cigarettes and stipulated in their plea agreements to the amount of the State of Washington’s tax losses from their contraband cigarette sales. Defendants were sentenced to probation and ordered to pay the state restitution under the Mandatory Victims Restitution Act (“MVRA”), 18 U.S.C. § 3663A, in the amount of their respective stipulated tax losses, ranging from $179,962.50 to $4,146,885.50. Defendants appeal the restitution order. We affirm.

A restitution order within statutory bounds is reviewed for abuse of discretion. United States v. Waknine, 543 F.3d 546, 555 (9th Cir.2008). Factual findings supporting a restitution order are reviewed for clear error. Id. The legality of a restitution order is reviewed de novo. Id. The district court did not make factual findings to support the restitution order; it relied on the stipulated tax losses as the basis for restitution. Defendants do not contest the statutory basis for the restitution order; their convictions are for offenses against property mandating restitution to the State of…