United States v. Tann

Opinion for the Court filed by Circuit Judge GINSBURG.

GINSBURG, Circuit Judge:

Gwendolyn Tann was convicted of fraud and sentenced to 40 months in prison for embezzling thousands of dollars from three different employers. We affirm her conviction but remand for resentencing because the district court erred in concluding Tann occupied a “position of trust” as that term is defined in the United States Sentencing Guidelines.

I. Background

In May 1998, Tann was hired as the office manager of the D.C. Center for Independent Living (DCCIL), a small nonprofit organization. * Her duties included…