Suzuki

MEMORANDUM *

Nathan Suzuki pled guilty to one count of conspiracy to defraud the Internal Revenue Service, a violation of 18 U.S.C. *752 § 371 . The district court imposed a 36-month sentence, a $10,000 fine, and three years of supervised release. Suzuki appeals his sentence pursuant to a clause in the plea agreement, and offers two main arguments: (1) the court denied him a fair hearing on the amount of tax loss, and (2) the court did not require the Government to prove the amount of the tax loss beyond a reasonable doubt. For its part, the Government contends that Suzuki’s waiver of appellate rights in the plea agreement bars this appeal. We reject all three arguments, and affirm the sentence of the district court.

This court reviews “the district court’s interpretation of the Sentencing Guidelines de novo, the district court’s application of the Sentencing Guidelines to the facts of [a] case for abuse of discretion, and the district court’s factual findings for clear error.” United States v. Cantrell, 433 F.3d 1269, 1279 (9th Cir.2006). Suzuki stipulated in his plea agreement that the maximum unreported income the Government could prove in relation to his conduct for the tax…