Radi

MEMORANDUM **

Gary Radi appeals the district court’s sentence of sixty months imprisonment following his conviction for one count of filing a fraudulent federal income tax return. Radi also appeals the district court’s order requiring him to pay $40,920.09 in restitution. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We affirm Radi’s sentence of sixty months imprisonment, but vacate the restitution order and remand for re-sentencing. Because the parties are famil *403 iar with the facts, we do not recount them here except as necessary to explain our decision.

(1) The district court’s sentence of sixty months of imprisonment was substantively reasonable because the court correctly calculated the Sentencing Guidelines, and adequately considered and reasonably applied 18 U.S.C. § 3553 (a). See United States v. Carty, 520 F.3d 984, 993 (9th Cir.2008) (en banc).

(2) The district court’s decision not to waive the interest on restitution was also reasonable. Although district courts have the authority to waive interest, 18 U.S.C. § 3612 (f)(3), the law presumes that interest will accrue on restitution awards in excess of $2,500, 18 U.S.C. § 3612 (f)(1).

(3) The district court…