OPINION OF THE COURT
Brandon Tann was convicted on two counts of violating the felon-in-possession statute, 18 U.S.C. § 922(g)(1), for the illegal possession of a firearm and ammunition. On appeal, Tann contends that because the firearm and ammunition were possessed simultaneously, he should have been convicted and sentenced on only one violation of § 922(g)(1). For the reasons that follow, we will affirm in part and remand in part.
I.
The facts pertinent to this appeal are undisputed. On April 11, 2007, officers with the Wilmington Police Department received information that Tann, an individual with whom the officers were familiar, was in possession of a handgun at the 1100 block of A Street. Responding officers observed Tann at that location. When the officers exited their vehicles in full uniform, Tann ran into a residence at 1004 A Street, and closed the door behind him.
The officers followed Tann into the residence and up its stairs. When police reached the top of the stairs, Tann exited a bathroom. Police ordered Tann to the ground and placed him in custody. The Presentence Report (“PSR”) describes the events that followed:
A search of the bathroom was conducted where officers located a black .9mm Taurus handgun, Serial Number TQH07238, with duct tape on the bottom of the magazine. One brass Luger .9mm round was found in the chamber, *535 and ten Luger .9mm rounds were found in the magazine. After waiving his Miranda rights, the defendant stated the gun was not his, but he had some ammunition in his pocket. Additionally, the defendant stated he had just flushed two bags of marijuana down the toilet. Thereafter, an officer recovered 14 .9mm rounds of ammunition from a clear plastic bag in Mr. Tann’s pocket. The ammunition found in the defendant’s pocket and the ammunition from the .9mm Taurus firearm were identical.
SR ¶ 7.
Tann was charged with two violations of § 922(g)(1). 1 Count One charged that on April 11, 2007, Tann unlawfully possessed a .9 mm handgun. Count Two charged that on April 11, 2007, Tann unlawfully possessed 14 rounds of. 9 mm ammunition. On October 15, 2007, Tann entered a guilty plea to one count of being a felon in possession of a firearm, and one count of being a felon in possession of ammunition, both in violation of 18 U.S.C. §§ 922(g)(1). At sentencing, the District Court imposed a 57-month term of imprisonment on the possession of a firearm conviction (Count One) and a concurrent sentence of 57 months of imprisonment on the possession of ammunition conviction (Count Two). Pursuant to 18 U.S.C. § 1303, the District Court imposed special assessments of $100.00 on each count. This appeal followed.
II.
Tann contends that his two convictions for violating 18 U.S.C. § 922(g) constitute a single unit of prosecution, and that the District Court erred in entering judgments of conviction and sentences on both counts.
2
Tann, however, failed to raise this argument before the District Court. Federal Rule of Criminal Procedure 52(b) grants reviewing courts limited authority to correct errors not timely raised and prescribes a plain error standard of review ih these circumstances.
See United States v. Olano,
A.
We first consider whether the District Court’s entry of separate convictions and sentences for simultaneous possession of a firearm and ammunition in violation of 18 U.S.C. § 922(g)(1) constituted “error.”
See Olano,
Our starting point is the Supreme Court’s decision in
Bell v. United States.
In
Bell,
as in this case, the Supreme Court considered whether multiple violations of a statute, occurring in a single transaction, supported multiple convictions under the statute. The specific issue in
Bell
was whether two offenses or only one offense occurred under the Mann Act, 18 U.S.C. § 2421, where the defendant transported two women across state lines on the same trip and in the same vehicle. The Mann Act made it a felony to transport in interstate commerce “
‘any
woman or girl for the purpose of prostitution.’ ”
Bell,
This Court has not yet addressed whether the simultaneous possession of a firearm and ammunition constitutes a single unit of prosecution under § 922(g)(1). However, we do not write on a blank slate.
In
United States v. Frankenberry,
In
United States v. Marino,
The language of the current § 922(g) — and, in particular, the use of the word “any” — is consistent with, and equally ambiguous as, the then-effective § 922(h) and § 1202(a) addressed in Frankenberry and Marino, respectively. We apply the rationale of those cases as well as that of Bell to hold that Tann’s possession of both a firearm and ammunition, seized at the same time in the same location, supports only one conviction and sentence under § 922(g)(1). In so holding, we join all of our sister courts of appeals that have addressed this issue and are in agreement that the allowable unit of prosecution under § 922(g) is the incident of possession, regardless of whether a defendant possessed more than one firearm, or possessed a firearm and ammunition. 5 As a result, we conclude that the District Court erred in convicting and sentencing Tann on both counts charged under § 922(g)(1).
B.
Pursuant to Rule 52(b), however, we may not reverse for error alone, but must also resolve whether the error is “plain.” An error is plain if it is “clear” or “obvious” under current law.
Olano,
Although our holding regarding the allowable unit of prosecution under § 922(g) is a matter of first impression for this Court, we find that the District Court’s error is plain.
See United States v. Miller,
C.
Having determined that the entry of multiplicitous convictions was error, and that the error is plain, we next consider whether that plain error “affect[ed] substantial rights.” Fed.R.Civ.P. 52(b). In most cases, to have affected a defendant’s substantial rights, a plain error must have caused the defendant prejudice, in that it “affected the outcome of the district court proceedings.”
Olano,
1.
Two Supreme Court decisions set the legal landscape for analyzing the issue of whether multiple convictions and sentences, unauthorized by Congress, affect substantial rights.
In
Ball v. United States,
The second conviction, whose concomitant sentence is served concurrently, does not evaporate simply because of the concurrence of the sentence. The separate conviction, apart from the concurrent sentence, has potential adverse collateral consequences that may not be ignored. For example, the presence of two convictions on the record may delay the defendant’s eligibility for parole or result in an increased sentence under a recidivist statute for a future offense. Moreover, the second conviction may be used to impeach the defendant’s credibility and certainly carries the societal stigma accompanying criminal conviction. Thus, the second conviction, even if it results in no greater sentence, is an impermissible punishment.
Id.
at 864-65,
*539
The Supreme Court reaffirmed the
Ball
holding in
Rutledge v. United States,
We concluded that multiple convictions and sentences, unauthorized by Congress, affect substantial rights in
United States v. Miller.
In that case, we first determined that possessing child pornography is a lesser-ineluded offense of receiving child pornography, and that the district court’s entry of separate convictions on each charge contravened the Double Jeopardy Clause.
As in Miller, Tann’s substantial rights have been affected by the entry of separate convictions for Counts One and Two. Tann’s second conviction, at a minimum, carried with it a concurrent sentence and an additional $100 assessment. Moreover, it is clear that Tann may face adverse consequences based on the second § 922(g) conviction alone. Following Ball and Rutledge, numerous courts of appeals, 7 *540 including this Court in Miller, have concluded that a defendant’s substantial rights are affected by the additional, unauthorized conviction, even when the immediate practical effect may not increase the defendant’s prison term, or may only be a negligible assessment.
2.
The Government concedes that our decision in
“Miller
stands for the rule articulated by [Tann].” Gov’t Br. 14. However, the Government argues that
“Miller
lacks precedential weight” because it conflicts with our earlier decision in
United States v. Gricco,
In
Gricco,
the two defendants argued that their convictions for tax evasion, in violation of 26 U.S.C. § 7201, and for making false tax returns, in violation of 26 U.S.C. § 7206(1), merged and that the district court entered convictions and sentences under both statutes in error.
Our Court makes every effort to maintain a consistent body of jurisprudence and that is an underlying basis for our IOP 9.1. And IOP 9.1 recognizes that our Court, sitting en banc, may correct or revise prior panel decisions of our Court. In the unique circumstance when our panel decisions conflict and our Court has not spoken en banc, however, the earlier decision is generally the controlling authority.
Pardini,
While we strive to maintain a consistent body of jurisprudence, we also recognize the overriding principle that “[a]s an inferior court in the federal hierarchy, we are, of course, compelled to apply the law announced by the Supreme Court as we find it on the date of our decision.”
United States v. City of Phila.,
A panel of our Court may decline to follow a prior decision of our Court without the necessity of an en banc decision whether the conflicting Supreme Court decision was rendered before or after our prior decision.
Mennen,
In
Jaguar Cars, Inc. v. Royal Oaks Motor Car Co., Inc.,
We hold that we are not bound by our decision in
Gricco
regarding whether Tann’s substantial rights were affected, largely for the reasons we set forth in
Jaguar Cars.
First, the parties in
Gricco
did not focus on whether the asserted error affected substantial rights. Indeed, we noted in
Gricco
that “the parties’ briefs focus primarily on the question whether the district court committed any sort of error at all.”
‡ ‡ ‡ ‡ K*
Following Ball, Rutledge, and Miller, we conclude that Tann has met his burden to show that his substantial rights were affected by his unauthorized conviction and *543 sentence on both counts charged under § 922(g).
D.
Finally, we turn to whether the District Court’s error “seriously affeet[ed] the fairness, integrity, or public reputation of judicial proceedings,” and whether this Court should exercise its discretion to correct the error.
Olano,
The Government argues, citing Gricco, that a concurrent sentence and additional assessment “hardly amount[ ] to a miscarriage of justice warranting the exercise of the Court’s discretion under Rule 52(b).” Gov’t Br. 17. We disagree for the reasons set forth in section 11(c) above.
In
Miller,
we concluded, on the basis of the Supreme Court’s decisions in Ball and
Rutledge,
that an additional, unauthorized conviction — together with its concurrent sentence, additional assessment, and the potential for adverse collateral consequences — seriously affected the fairness of the district court proceedings.
We hold that leaving this error uncorrected would seriously affect the fairness and integrity of these proceedings and, therefore, conclude that we will exercise our discretion to grant relief under Rule 52(b).
III.
For the foregoing reasons, we will remand this case to the District Court with instructions to vacate the sentence on one of Tann’s convictions under 18 U.S.C. § 922(g) and to merge the two convictions under § 922(g) into one conviction. In all other respects, we will affirm the judgment of the District Court.
Notes
. Section 922(g)(1) provides, in relevant part: It shall be unlawful for any person ... who has been convicted in any court of a crime punishable by imprisonment for a term exceeding one year ... to ... possess in or affecting commerce, any firearm or ammunition; or to receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce.
18 U.S.C. § 922(g)(1).
. The District Court had jurisdiction pursuant to 18 U.S.C. § 3231. We have jurisdiction pursuant to 28 U.S.C. § 1291.
. Section 922(h) prohibited " 'any person — (1) ... who has been convicted in any court of, a crime punishable by imprisonment for a term exceeding one year; ... to receive
any firearm or ammunition
which has been shipped or transported in interstate or foreign commerce.’ ”
Franlcenbeny,
. At the time we considered the statute, § 1202(a) made it a crime when a person convicted of a felony " ‘[Receives, possesses, or transports in commerce or affecting commerce ...
any fireann.’ " Franlcenbeny,
.
See United States v. Parker,
. The Government does not argue that the District Court’s decision to enter a conviction and impose a sentence on each count separately was without error. Indeed, Tann points out that the United States Attorneys’ Manual (the "Manual”) advises that, while it is appropriate to charge a defendant with separate counts of unlawful weapons or ammunition possession under § 922(g), and seek a verdict on each, Congress did not intend multiple punishments for simultaneous possession of weapons and/or ammunition. U.S. Dep't of Justice, United States Attorney's Manual § 9-63.514 (1997) (Prosecutions Under 18 U.S.C. § 922(g)). Tann further points out that the Manual instructs, "Federal prosecutors should not seek consecutive or concurrent sentences in this situation. Rather, the government should urge the court to 'merge’ or 'combine' the multiple § 922(g) convictions ... into one conviction for sentencing purposes.”
Id.
(citing
Throneburg,
.
See, e.g., United States v. King,
. IOP 9.1 provides: "It is the tradition of this court that the holding of a panel in a precedential opinion is binding on subsequent panels. Thus, no subsequent panel overrules the holding in a precedential opinion of a previous panel. Court en banc reconsideration is required to do so."
. The decision cited was
United States v. Roberts,
Subsequently, in
United States v. Bennafield,
.
See, e.g., Ogba,
