Marshall

MEMORANDUM ***

Vernon M. Marshall pleaded guilty to one count of conspiring to prepare false tax returns, 18 U.S.C. § 371 , and two counts of aiding and assisting in the preparation of false tax returns, 26 U.S.C. § 7206 (2). Marshall argues on appeal that the court’s errors in imposing supervised release conditions rendered his sentence unreasonable. See United, States v. Plouffe, 436 F.3d 1062, 1063 (9th Cir.2006).

The court’s use of the preponderance of the evidence standard in imposing additional supervised release conditions did not render Marshall’s sentence unreasonable. “We have held that following United States v. Booker, district courts should resolve factual disputes at sentencing by applying the preponderance of the evidence standard.” United States v. Kilby, 443 F.3d 1135, 1140 (9th Cir.2006) (internal citation omitted).

Marshall also argues that the additional supervised release conditions imposed during his post-Booker resentencing rendered the sentence “greater than necessary” to comply with 18 U.S.C. § 3553 (a). Contrary to the government’s argument, Marshall’s failure to raise this issue in a requested post-hearing filing constitutes only a forfeiture, not a…