TANG, Circuit Judge:
Safirstein appeals from his convictions for willfully making a false statement in violation of 18 U.S.C. § 1001, and for willful failure to report the attempted transportation of more than $10,000 in monetary instruments outside the United States in violation of 31 U.S.C. § 5316(a)(1)(A). We have jurisdiction under 28 U.S.C. § 1291. We affirm the conviction but vacate the sentence and remand for resentencing.
I
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