United States of America, Plaintiff-appellee, v. Braulita Turcznski, Defendant-appellant, 132 F.3d 41 (9th Cir. 1997)

MEMORANDUM^* 

Braulita Turczynski appeals her 12-month and one-day sentence imposed following her guilty plea to mail fraud, in violation of 18 U.S.C. § 1341. We have jurisdiction under 28 U.S.C. § 1291, and we affirm.

Turczynski contends that the district court erred by adjusting her offense level upward for an abuse of a position of trust under U.S.S.G. § 3B1.3 because her position was not characterized by professional or managerial discretion. We disagree.

The district court found that Turczynski's work in the three-person company was characterized by substantial discretionary judgment that was given considerable deference: she wrote the checks, processed payments to vendors and suppliers, oversaw the computerized check registry and prepared the company's financial information for the outside accountant, all without surveillance or supervision. Further, the district court found that Turczynski's position directly contributed to the planning and commission of the crime and enabled her to embezzle funds for over two years without fear of timely detection. Accordingly, the district court did not clearly err by adjusting Turczynski's offense level upward pursuant to § 3B1.3. See U.S.S.G. § 3B1.3, comment. (n. 1) (1995) (providing that public or private trust is characterized by professional or managerial discretion and persons holding such positions are ordinarily subject to significantly less supervision than employees whose positions are non-discretionary in nature); United States v. Robinson, 94 F.3d 1325, 1327 (9th Cir. 1996).

AFFIRMED.