Opinion ID: 766892
Heading Depth: 4
Heading Rank: 2

Heading: The district court's findings with respect to acceptance of responsibility were proper

Text: 24 Section 3E1.1 of the U.S.S.G. provides that if a defendant clearly demonstrates acceptance of responsibility for his offense, he is entitled to a decrease of two or possibly three offense levels. Application Note 4 to § 3E1.1 states that conduct resulting in an enhancement under § 3C1.1 (for obstruction of justice) ordinarily indicates that the defendant has not accepted responsibility for his criminal conduct. There may, however, be extraordinary circumstances where both § 3E1.1 and § 3C1.1 apply. See U.S. SENTENCING GUIDELINES MANUAL § 3C1.1, cmt. (4) (1999). In any event, the defendant bears the burden of demonstrating acceptance of responsibility. See United States v. Mahaffey, 53 F.3d 128, 134 (6th Cir. 1995). The Second Circuit has noted that it is rare that a defendant should be granted a reduction in offense level for acceptance of responsibility when the court has deemed it appropriate to increase her offense level for obstruction of justice. United States v. Defeo, 36 F.3d 272, 277 (2d Cir. 1994) (holding that the defendant's attempt to falsify the results from court-administered drug tests supports a finding that she had not accepted responsibility). 25 The crux of Wilson's acceptance of responsibility argument is that he pledguilty to the offense in a timely manner. Wilson, however, is not entitled to a reduction for acceptance of responsibility simply because of his timely plea. See United States v. Gaurin, 898 F.2d 1120, 1122 (6th Cir. 1990) (holding that the defendant's plea of guilty, by itself, was insufficient to justify a reduction in light of the fact that he refused to name his cocaine sources). He also asserts that he should not be denied the reduction for acceptance of responsibility on the basis of using an assumed name. The denial, however, was not based on his use of an assumed name per se, but rather on the basis that he had no right to mislead the court and the probation office about his birth name and criminal history. Additionally, Wilson's case does not present such extraordinary circumstances as to justify a reduction for acceptance of responsibility where he properly received an enhancement for obstructing justice. Because of Wilson's deceit, the district court found that he had not accepted responsibility. We agree.