HARLINGTON WOOD, JR., Circuit Judge.
Defendant-appellant Melodie Kipta pled guilty to one count of bank fraud in violation of 18 U.S.C. § 1344. She was sentenced to 27 months imprisonment. On appeal, Kipta challenges the district court's determination of her sentence, arguing that the district court erred in calculating the amount of loss attributable to her fraudulent conduct.
I. BACKGROUND
In 1996, Kipta maintained two bank accounts, one at...
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