OPINION
WILKINS, Circuit Judge:
Herbert John Marin pled guilty to four counts of making a materially false statement in connection with the acquisition of firearms, 18 U.S.C.A. § 922(a)(6) (West Supp.1991) and six counts of unlawfully receiving a firearm while under indictment, 18 U.S.C.A. § 922(n) (West Supp.1991). Departing upward from Marin's applicable sentencing guideline range, the district court imposed a sentence of 24 months from which...
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