The following excerpt is from United States v. Peña, 17-4116-cr (2nd Cir. 2019):
"When reviewing Guidelines calculations, we ordinarily apply a de novo standard to legal conclusions and we accept the sentencing court's factual findings unless they are clearly erroneous." United States v. Pereira-Gomez, 903 F.3d 155, 161 (2d Cir. 2018) (internal quotation marks omitted). But where a defendant raises an argument for the first time on appeal, we review his claim for plain error. Id. "We apply the plain error standard less stringently in the sentencing context, where the cost of correcting an unpreserved error is not as great as in the trial context." Id. (internal quotation marks omitted).
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