Hoffman

MEMORANDUM **

Jay Hoffman appeals his sentence imposed following his guilty plea to aiding and abetting wire fraud in violation of 18 U.S.C. §§ 2 and 1343. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

Hoffman contends the district court erred by imposing a two-level enhancement for obstruction of justice under USSG section 3C1.1. USSG section 3C1.1 provides for a two-level increase in a defendant’s offense level when the defendant has “willfully obstructed or impeded, or attempted to obstruct or impede, the administration of justice during the course of the investigation, prosecution, or sentencing of the instant offense” and the obstructive conduct relates to the instant offense.

Hoffman concedes in his brief to this court that he should have reported his two trust accounts containing in excess of $300,000. He also does not dispute the district court’s finding that he misrepresented to the United States Probation Office (“USPO”) his payment history as to a settlement agreement with two of his victims. Furthermore, although he contends he omitted other resources because they were “corporate” resources that he did not think required disclosure, he used these…