1. Whether the Appellant is deprived of Due Process and fundamentalsairness
where the district court applies a sophisticated means enhancement based
upon reasonings not articulated in the Sentencing Guidelines and where
there is a circuit split as to the interpretation and application of
the sentencing guidelines as it pertains to the definition of sophisticated
means .

2. Whether the Appellant was deprived of Due Process and Fundamental fairness
where the district court applies an upward variance, making the setencej;
substantively unreasonable, without articulating "fact-specific" reasons
for the departure.

Whether the Appellant is deprived of Due Process