MEMORANDUM OPINION
COLLIER, District Judge.
Before the Court is an issue requiring a determination regarding the applicability of United States Sentencing Guideline ("U.S.S.G.") § 2B5.1(b)(2) to a Defendant convicted of using a modern home personal computer to make counterfeit Federal Reserve Notes.
I. BACKGROUND
On October 27, 1999, the Grand Jury for the Eastern District of Tennessee returned a two-count...
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