United States v. John Dewey Lim, Also Known as Jeff Kurosawa, Also Known as Miyamato Sato

HANSEN, Circuit Judge.

John Dewey Lim appeals his sentence. He pleaded guilty to one count of mail fraud, in violation of 18 U.S.C. § 1341. At sentencing, the district court imposed a 57-month term of imprisonment. In calculating Lim’s offense level under the 1998 version of the United States Sentencing Guidelines (USSG), the district court assessed a two-level increase for more than minimal planning and a two-level increase for Lim’s role in the offense as a manager or leader. The district court denied any adjustment for acceptance of responsibility. Additionally, the court overruled Lim’s…