This case involves the proper application of this Court's decision in Kisor v. Wilkie, 1389 S. Ct. 2400 (2019), in interpreting the United States Sentencing Guidelines. The issue is whether to give deference to Guideline commentary that expands the scope of the text of a Guideline.

Whether Application Note 3(A)(ii), which requires including "intended loss" in the loss amount calculation, is an impermissible addition to and/or modification of this guideline that is outside of the authority granted to the Sentencing Commission, is not entitled to deference, and therefore should not be applied.

Whether Application Note 3(A)(ii) to U.S.S.G. § 2B1.1 is an impermissible addition to and/or modification of this guideline that is outside of the authority granted to the Sentencing Commission, is not entitled to deference, and therefore should not be applied