SUHRHEINRICH, Circuit Judge.
Albert Kotoch received a twenty-seven month sentence for structuring a financial transaction to evade reporting requirements in violation of 31 U.S.C. § 5324. Kotoch submits on appeal that the district court misapplied the United States Sentencing Guidelines ("U.S.S.G."). We think Kotoch's sentence resulted from a partial misapplication of the Guidelines and therefore affirm in part, vacate in part, and remand to the district court...
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