United States v. Simmerman, No. 16-1019 (6th Cir. 2017)Annotate this Case
Simmerman began working at Shoreline Federal Credit Union in 1987 and became manager in 2006. She began embezzling money, by complex manipulation of ledgers, in 1998 and was discovered in 2014. She pled guilty to embezzling $1,528,000, 18 U.S.C. 657, and to structuring the deposits of the money she stole to evade the reporting requirements of 31 U.S.C. 5313(a), in violation of 31 U.S.C. 5324(a)(3) and (d)(1). The district court assessed Simmerman’s total offense level at 28, based on a base offense level of seven, a 16-level increase for a loss amount between $1 million and $2.5 million, a two-level increase for sophisticated means, four-level increase for jeopardizing the soundness of a financial institution, a two-level increase for abuse of a position of trust, and a three-level reduction for acceptance of responsibility and a timely plea. With a criminal history category of I, Simmerman’s guideline range was 78-97 months and she was sentenced to 78 months on Count 1 and 60 months on Count 2, to be served concurrently. The Sixth Circuit affirmed, upholding the imposition of enhancements for sophisticated means (U.S.S.G. 2B1.1(10)(C)); jeopardizing the soundness of a financial institution (U.S.S.G. 2B1.1(b)(16)(B)(i)); and abuse of a position of trust (U.S.S.G. 3B1.3).