United States v. Susan Tomsha-Miguel

Opinion by Judge PAEZ; Dissent by Judge W. FLETCHER.

OPINION

PAEZ, Circuit Judge:

Susan Tomsha-Miguel (“Tomsha-Migu-el”) is the proprietor of a small tax services business in Atwater, California. In early 2011, in an attempt to assuage the concerns of one of her long-time clients, Tomsha-Miguel prepared a letter responding to her client’s tax problems using the *1044formal letterhead of a United States Representative. Tomsha-Miguel then signed the letter on behalf of a fictional congressional aide and faxed the letter to the client from her fax machine. Her misguided actions were ultimately…