U.S.S.G. § 3E1.1, cmt. n. 5. As noted, Mr. Amores pled guilty to two counts, but went to trial on the other three counts in the indictment. At the sentencing, the district judge denied a downward departure because Mr. Amores “required the government to go to trial on three counts, disputing the government’s factual basis for a conviction.” Ill R. at 14. Adjustments are not proper where a defendant “puts the government to its burden of proof at trial by denying the essential factual elements of guilt.” U.S.S.G. § 3E1.1, cmt. n. 2. Although there are “rare situations” where a defendant may exercise his right to proceed to trial and still be found to have demonstrated an acceptance of responsibility for his conduct, this is not such a case. Id.; see Gauvin, 173 F.3d at 806 (<HOLDING>). The district court’s determination was not
recognizing a remmer presumption but noting that sometimes the circumstances are such that the remmer presumption does not even apply recognizing that such adjustments are rare recognizing rule recognizing change holding that such provisions are valid