Tiffin

MEMORANDUM **

Jason Tiffin appeals his 120-month sentence imposed following a guilty plea and jury conviction. Tiffin pled guilty to being a felon in possession of body armor, in violation of 18 U.S.C. § 931 , and being a felon in possession of firearms, in violation of 18 U.S.C. § 922 (g)(1). He was also convicted by a jury of possession of ammunition and possession of a firearm, both in violation of 18 U.S.C. § 922 (g)(1). We affirm the district court’s sentence.

Tiffin challenges several of the conclusions reached by the trial judge in its enhancement calculations under the Sentencing Guidelines. Specifically, Tiffin challenges the district court’s finding that: (1) he possessed a shotgun within the meaning of 26 U.S.C. § 5845 (a), which re- *74 suited in a two-level increase to his base offense level under U.S.S.G. § 2K2.1(a)(3); (2) he possessed the shotgun in connection with the felony offenses of unlawful possession of ammunition and unlawful possession of body armor, which resulted in a four-level increase under U.S.S.G. § 2K2.1(b)(5); (3) he was not eligible for an acceptance of responsibility reduction under U.S.S.G. § 3E1.1 because he put the government to its burden…