OPINION
GILMAN, Circuit Judge.
Julian Turner appeals his sentence, imposed after he pled guilty to three counts of tax fraud and one count of contempt of court. He raises the following four arguments on appeal: (1) the district court erred when it enhanced his sentence for obstructing justice, (2) the district court erred in grouping the contempt charge with the fraud charge for the purpose of calculating his sentence pursuant to the Sentencing Guidelines...
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