Pursuant to Sixth Circuit Rule 206
OPINION
CLAY, Circuit Judge.
This is a consolidated appeal. In Case No. 01-1124, Defendant, James Smith, appeals from the district court's judgment entered on January 5, 2001, sentencing Defendant to twenty-one months of imprisonment, three years of supervised release, and a restitution payment of $61,774.80 following Defendant's guilty plea conviction for making false statements to the Social Security Administration...
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