MEMORANDUM **

Dang Van Pham appeals from the 37-month sentence imposed following his *974 guilty-plea conviction for willful failure to pay withheld payroll taxes, and aiding and abetting, in violation of 26 U.S.C. § 7202 and 18 U.S.C. § 2. We dismiss.

Pham contends that the district court’s application of the two-level offense role enhancement under U.S.S.G. § 3Bl.l(c) is not supported by the record and violates his due process rights. We are precluded from reaching the merits of Pham’s claim by a valid appeal waiver. See United States v. Nunez, 223 F.3d 956, 958-59 (9th Cir. 2000); see also United States v. Bibler, 495 F.3d 621, 624 (9th Cir. 2007).

DISMISSED.