GOODWIN, Circuit Judge:
The government appeals a downward departure from the Guideline sentence in this case of a repentant white collar embezzler who made restitution and pled guilty.
David Joseph Berlier's Pre-Sentence Report calculated the adjusted offense level at 16, less two levels for acceptance of responsibility, leading to a level of 14. The resulting sentencing range was 15-21 months imprisonment and a fine. At sentencing, the district court departed...
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