Bollin

MEMORANDUM **

Gerald Bollin appeals his 45-month sentence imposed following a guilty-plea con *317 viction for mail fraud, in violation of 18 U.S.C. § 1342 , and social security fraud, in violation of 42 USC § 408 (a)(7). We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we reverse, in part, and remand.

Bollin contends that the district court erred in increasing his base offense level pursuant to U.S.S.G. § 2Bl.l(b)(8)(C) because his conduct did not rise to the level of “especially complex or especially intricate” conduct required for the “sophisticated means” enhancement. We review the district court’s factual finding for clear error, and we find none. See United States v. Aragbaye, 234 F.3d 1101, 1107-08 (9th Cir.2000) (upholding a two-level increase for use of sophisticated means where, much like Bollin, the defendant applied for an electric filing identification number with the IRS using a false name and social security number; set up a tax preparation businesses through which he perpetrated his fraud; prepared W-2 forms for fictitious employees; opened numerous post-office boxes and opened a check cashing business to deposit the fraudulently obtained funds); see also…