OPINION
GOULD, Circuit Judge:
We consider under what circumstances a "sophisticated means" sentencing enhancement may be given under U.S.S.G. § 2B1.1(b)(10)(C).
Delyle Shanny Augare appeals his sentence following his guilty plea to four counts: (1) conspiracy to defraud the United States, in violation of 18 U.S.C. § 372...
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