United States v. Kathryn Simmerman

OPINION

BERNICE BOUIE DONALD, Circuit Judge.

The appellant, Kathryn Simmerman, pled guilty, pursuant to a plea agreement, to one count of embezzling $1,528,000 from Shoreline Federal Credit Union (Shoreline), in violation of 18 U.S.C. § 657 (Count 1), and one count of structuring the deposits of the money she stole to evade the reporting requirements of 31 U.S.C. § 5313(a), in violation of 31 U.S.C. § 5324(a)(3) and (d)(1) (Count 2). The district court assessed Simmerman’s total offense level to be 28, based on a base offense level of seven, a sixteen-level increase for a loss amount between $1…