MEMORANDUM **

David Simcho appeals from his guilty-plea conviction and two concurrent 27- *880 month sentences for aiding or assisting in the preparation of false tax returns, in violation of 26 U.S.C. § 7206(2), and tax evasion, in violation of 26 U.S.C. § 7201. Pursuant to Anders v. California, 386 U.S. 738, 87 S.Ct. 1396, 18 L.Ed.2d 493 (1967), Simeho’s counsel has filed a brief stating there are no grounds for relief, along with a motion to withdraw as counsel of record. We have provided the appellant with the opportunity to file a pro se supplemental brief. No pro se supplemental brief or answering brief has been filed.

Our independent review of the record pursuant to Penson v. Ohio, 488 U.S. 75, 80-81, 109 S.Ct. 346, 102 L.Ed.2d 300 (1988), discloses no arguable grounds for relief on direct appeal.

Accordingly, counsel’s motion to withdraw is GRANTED, and the district court’s judgment is AFFIRMED. However, we REMAND sua sponte for the limited purpose of considering whether the judgment is consistent with the district court’s oral pronouncement regarding special condition of supervised release # 1. See, e.g., United States v. Hicks, 997 F.2d 594, 597 (9th Cir. 1993).