United States v. Gonzales

MEMORANDUM OPINION AND ORDER

James O. Browning, UNITED STATES DISTRICT JUDGE

THIS MATTER comes before the Court on the Defendant’s Sentencing Memorandum, filed November 20, 2014 (Doc. 62)(“Senteneing Memorandum”). The Court held a sentencing hearing on December 4, 2014. The primary issues are: (i) whether the Court should impose a 16-level enhancement pursuant to U.S.S.G. § 2B1.1(b)(1), because the intended loss *1081exceeded $1,000,000.00; (ii) whether the Court should impose a 4-level enhancement under § 2Bl.l(b)(2)(B), because the offense involved fifty or more victims; (iii) whether the Court…