OPINION OF THE COURT
ROTH, Circuit Judge.
The issue in this criminal sentencing appeal is whether the creation of forged driver's licenses and employer IDs for the purpose of making fraudulent bank withdrawals qualifies for the two-level sentencing enhancement of U.S.S.G. § 2B1.1(b)(9)(C)(i) (2003) for "the unauthorized transfer or use of any means of identification unlawfully to produce or obtain any other means of identification."
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