PER CURIAM:
This is the second time the government has appealed the sentence of defendant-appellee Kenneth K. Livesay, the former Assistant Controller and Chief Information Officer of HealthSouth Corporation. See United States v. Livesay, 146 Fed.Appx. 403 (11th Cir.2005) ("Livesay I") (unpublished). In Livesay I, this Court vacated and remanded Livesay's sentence of probation
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