MEMORANDUM **

Christopher Neal appeals his $3,000 fine imposed following a guilty plea conviction to one count of attempted bank fraud, in violation of 18 U.S.C. § 1344. We have jurisdiction pursuant to 28 U.S.C. § 1291 and 18 U.S.C. § 3742, and we affirm.

Neal contends that the district court erroneously determined that he had the ability to pay a fine because he refused to release prior tax returns to the probation officer preparing the pre-sentence report. We disagree. The record reflects that Neal did not meet his burden of demonstrating an inability to pay the fine. See 18 U.S.C. § 3572; U.S.S.G. § 5E1.2; United States v. Robinson, 20 F.3d 1030, 1032-33 (9th Cir. 1994) (placing burden on defendant to prove inability to pay by a preponderance of the evidence).

AFFIRMED.