United States v. Frederick Charles Miller

JERRY E. SMITH, Circuit Judge:

After embezzling over a million dollars from his employer, Frederick Miller pleaded guilty of one count of conducting a monetary transaction with criminally derived funds and one count of tax evasion; he agreed to the forfeiture of about $950,000 in assets. The district court imposed a sentence of ninety-six months’ imprisonment and ordered substantial restitution to Miller’s former employer and the IRS. Miller appeals several aspects of the application of the sentencing guidelines and the alleged use of certain admissions in the sentencing decision, and claims…