Holland

MEMORANDUM **

On March 15, 2004, Troy Holland (“Holland”) was sentenced to a sixty-month term of imprisonment for twenty-seven counts of willfully aiding or assisting in the filing of false federal income tax returns in violation of 26 U.S.C. § 7206 (2). The district court explained that the term of imprisonment comprised thirty-six months for the first count of Holland’s indictment (“Count 1”) and twenty-four months for the second count (“Count 2”), to run consecutively. The sentences for Holland’s twenty-five other counts were to run concurrently with Counts 1 and 2, so that his *55 total term of imprisonment was sixty months. Holland was also sentenced to three years of supervised release. Finally, Holland was ordered to pay restitution and the special assessment fee of $100 per count.

On August 1, 2005, in a memorandum disposition, this court affirmed Holland’s conviction, but remanded for further sentencing proceedings. Specifically, this court vacated the district court’s restitution order and remanded, instructing the court to establish a new payment schedule. In addition, because Holland had been sentenced under the mandatory United States Sentencing Guidelines scheme,…