CUDAHY, Circuit Judge.
Jeffrey Schroeder pleaded guilty to one count of tax preparer fraud and was sentenced to 36 months' imprisonment. Schroeder appeals, arguing that the district court deprived him of his due process right to a fair sentencing hearing, used the wrong burden of proof in applying a sentencing enhancement based on relevant conduct and did not give adequate consideration to his argument for a below-guideline sentence pursuant to 18 U.S.C. § 3553...
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