Did the District Court clearly err in finding that the defendant's conduct involved a reckless risk of death or serious bodily injury, triggering a sentencing enhancement under U.S.S.G. §2B1.1(b)(16)(A), absent proof that the defendant was subjectively aware that his conduct involved such a risk?

QUESTIONS PRESENTED FOR REVIEW 1. Did the District Court clearly err in finding that the defendant’s conduct involved a reckless risk of death or serious bodily injury, triggering a sentencing enhancement under U.S.S.G. §2B1.1(b) (16) (A), absent proof that the defendant was subjectively aware that his conduct involved such a risk? More generally, does this criminal sentencing enhancement contain a mens rea requirement, or does the civil standard for reckless conduct apply? 2. Did the Court of Appeals for the First Circuit err in holding that the portion of the defendant’s gross salary which was withheld and paid for federal and state income taxes constituted “proceeds” which he “obtained” and were thus subject to forfeiture pursuant to 18 U.S.C. §1963 (a) (3)? More generally, can criminal defendants be ordered under this statute to forfeit to the government money which they have already paid to the government in taxes? ii STATEMENT OF