The following excerpt is from U.S. v. Barnett, 26 F.3d 133 (9th Cir. 1994):
We review for clear error factual findings in the sentencing phase. United States v. Chapnick, 963 F.2d 224, 226 (9th Cir.1992). The government bears the burden of proving, by a preponderance, any fact necessary to establish the base offense level. United States v. Howard, 894 F.2d 1085, 1090 (9th Cir.1990).
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