The following excerpt is from U.S. v. Alatorre, 925 F.2d 1471 (9th Cir. 1991):
Generally, this court will not review issues raised for the first time that require factual findings for their resolution. See United States v. Smith, 905 F.2d 1296, 1302 (9th Cir.1990). This court has the discretion to review an issue raised for the first time only if:
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