What is the burden of proof necessary to establish a sentencing factor?

In our most recent case on the burden of proof necessary to establish a sentencing factor, we reconciled dicta in earlier cases by holding that the preponderance standard applied to fact finding at sentencing even when the proposed enhancement would result in a life sentence but that the district court could consider a departure pursuant to U.S.S.G. 5K2.0 where there is a "combination of circumstances . . . including (i) an enormous upward adjustment (ii) for uncharged conduct (iii) not proved at trial and (iv) found by only a preponderance of the evidence." United States v. Cordoba-Murgas, 233 F.3d 704, 708-09 (2d Cir. 2000). Although the district court's sentencing remarks are not completely free from ambiguity, it appears that it appropriately considered defendants'

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