Ward

MEMORANDUM **

In these consolidated appeals, Beth Ann Ward and Michael John Ward appeal their respective fifteen-month and eighteen-month sentences imposed following their jury trial conviction. The Wards were both convicted of one count of making a false oath in a bankruptcy proceeding and one count of making a false statement in a bankruptcy proceeding, in violation of 18 U.S.C. §§ 152 (2) and (3). Michael Ward was also convicted of one count of making a fraudulent transfer of property in a bankruptcy proceeding, in violation of 18 U.S.C. § 152 (7). We have jurisdiction pursuant to 28 U.S.C. § 1291 and 18 U.S.C. § 3742 , and we affirm.

The Wards contend that the district court erred by denying them a three-level reduction in their offense level for acceptance of responsibility pursuant to U.S.S.G. § 3E1.1. Their contention is unpersuasive.

Whether a defendant has accepted responsibility is a factual determination reviewed for clear error, and the sentencing judge’s evaluation is accorded great deference on review. See United States v. Scrivener, 189 F.3d 944, 947-48 (9th Cir.1999). Such a reduction is warranted only if “the defendant clearly demonstrates acceptance of…