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U.S. v. TOMSHA-MIGUEL

No. 13-10342.

766 F.3d 1041 (2014)

UNITED STATES of America, Plaintiff-Appellee, v. Susan TOMSHA-MIGUEL, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed September 4, 2014.

Attorney(s) appearing for the Case

Heather Williams , Federal Public Defender, and Jeremy S. Kroger , Assistant Federal Public Defender (argued), Fresno, CA, for Defendant-Appellant.

Edward P. Sullivan , Trial Attorney, United States Department of Justice (argued), Mythili Raman , Acting Assistant Attorney General, Jack. L. Smith , Section Chief Counsel-Public Integrity Section, Barak Cohen , Trial Attorney, Public Integrity Section for the United States Department of Justice; Washington D.C., for Plaintiff-Appellee.

Opinion by Judge Paez; Dissent by Judge W. Fletcher.

OPINION

PAEZ, Circuit Judge:

Susan Tomsha-Miguel ("Tomsha-Miguel") is the proprietor of a small tax services business in Atwater, California. In early 2011, in an attempt to assuage the concerns of one of her long-time clients, Tomsha-Miguel prepared a letter responding to her client's tax problems using the formal letterhead of a United States Representative. Tomsha-Miguel then signed the letter on behalf of a...

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