SENTENCING MEMORANDUM AND ORDER
MALETZ, Senior Judge.
I. Guideline Application
Theresa Janusz has pleaded guilty to bank embezzlement in violation of 18 U.S.C. § 656. The appropriate guideline is USSG § 2B1.1, covering larceny, embezzlement, and other forms of theft. Under USSG § 2B1.1, Ms. Janusz's base offense level is 4; 7 levels are added because the loss exceeded $40,000; 2 levels...
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