The following excerpt is from U.S. v. Kolo, 917 F.2d 28 (9th Cir. 1990):
The government bears the burden of proof for any fact necessary to determine the base offense level. United States v. Howard, 894 F.2d 1085, 1090 (9th Cir.1990). The burden shifts to the defendant only if the government has met its burden and the defendant seeks to alter the base offense level. Id.
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