MEMORANDUM OPINION
PAUL L. FRIEDMAN, District Judge.
Under Section 3C1.1 of the United States Sentencing Guidelines, the base offense level may be increased by two levels if the defendant "willfully obstructed or impeded, or attempted to obstruct or impede, the administration of justice with respect to the investigation, prosecution, or sentencing of the instant offense of conviction," and if the obstructive conduct related to "the defendant's offense...
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