Opinion
22-1258
04-28-2022
United States of America Plaintiff-Appellee v. Mark Warm Defendant-Appellant
Unpublished
Submitted: April 25, 2022
Appeal from United States District Court for the Northern District of Iowa - Eastern
Before SHEPHERD, KELLY, and STRAS, Circuit Judges.
PER CURIAM.
Mark Warm appeals after he pleaded guilty to willfully failing to pay federal taxes, see 26 U.S.C. § 7202, and the district court varied downward from the advisory range in the United States Sentencing Guidelines, sentencing him to twenty-one months in prison plus three years of supervised release. His counsel has moved for leave to withdraw and has filed a brief under Anders v. California, 386 U.S. 738 (1967), arguing the prison sentence is substantively unreasonable.
The Honorable C.J. Williams, United States District Judge for the Northern District of Iowa.
Having reviewed the record under a deferential abuse-of-discretion standard of review, see Gall v. United States, 552 U.S. 38, 41, 51 (2007), we conclude Warm's prison sentence is not substantively unreasonable. The record establishes the district court sufficiently considered the statutory sentencing factors, see 18 U.S.C. § 3553(a), and did not overlook a relevant factor, give significant weight to an improper or irrelevant factor, or commit a clear error of judgment in weighing relevant factors. See United States v. Feemster, 572 F.3d 455, 461 (8th Cir. 2009) (en banc); see also United States v. Espinoza, 9 F.4th 633, 637 (8th Cir. 2021) (reiterating that a district court "is entitled to substantial latitude" when weighing the § 3553(a) factors). Furthermore, we have independently reviewed the record under Penson v. Ohio, 488 U.S. 75 (1988), and have found no non-frivolous issues for appeal.
Accordingly, we affirm the judgment of the district court and grant counsel's motion to withdraw.