Mayhew

MEMORANDUM ***

Ken Mayhew was indicted on six counts of knowingly and •willfully signing a mate *587 rially false tax return under penalty of perjury, under 26 U.S.C. § 7206 (1). On September 15, 2004, the defendant pleaded guilty to one count of filing a false tax return pursuant to a plea agreement with the Government. The sentencing range calculated in the Pretrial Services Report was twenty-one to twenty-seven months. As part of the plea agreement, the Government agreed to recommend a sentence of twenty-four months. The district court sentenced Mayhew to thirty-six months, the statutory maximum, in part because of his unwillingness to pay back taxes owed. The court also ordered the defendant to pay $642,195, the amount referenced in the plea agreement. The court further ordered that repayment was required as a condition of supervised release. Mayhew appeals his sentence.

We have jurisdiction under 28 U.S.C. § 1291 . The legality of an order of restitution is generally reviewed de novo. United States v. Stoddard, 150 F.3d 1140, 1147 (9th Cir.1998). However, the defendant never objected to the court’s order to pay back taxes, nor did the defendant object to the court’s…