A defendant who "demonstrates acceptance of responsibility" for the offense "shall" be awarded a deduction in the offense level. When a defendant's entire trial presentation was an admission to every element of the conviction, whether that person still loses out on the deduction by putting the government to its burden is the question presented by this case. Here, Mr. Born asked the jury to convict of a lesser offense and it did. Yet the court declined the deduction because he had challenged elements of what turned out to be the acquitted offense.

1. Whether a defendant who admits to every needed element for conviction but challenges acquitted conduct has "clearly demonstate[d] acceptance of responsibility" for purposes of receiving a downward sentencing departure under U.S.S.G. § 3E1.1(a)

2. If yes, whether a district court's belief to the contrary can be harmless error.

Whether a defendant who admits to every needed element for conviction but challenges acquitted conduct has 'clearly demonstrated acceptance of responsibility' for purposes of receiving a downward sentencing departure under U.S.S.G. § 3E1.1(a)