United States v. Natysin, No. 19-2684 (8th Cir. 2020)
Annotate this CaseThe Eighth Circuit affirmed defendant's sentence imposed after she pleaded guilty to nine counts of wire fraud, two counts of tax evasion, and one count of making and subscribing a false tax return. The court held that the district court did not err by applying a two-level sentencing enhancement pursuant to USSG 3B1.3 for abusing a position of private trust. In this case, it is clear that defendant would not have been able to commit or conceal her fraud if not for the discretion she was granted through her position as an office manager and bookkeeper in the company.
Court Description: [Grasz, Author, with Colloton and Gruender, Circuit Judges] Criminal Case - Sentence. As the office manager and bookkeeper, Natysin used the discretion entrusted to her to facilitate and conceal a fraudulent payroll scheme. She was convicted of wire fraud, tax evasion, and making and subscribing a false tax return and was sentenced to 46 months in prison. Natysin appeals from the district court's application of a 2-level enhancement under Guidelines section 3B1.3 for abusing a position of private trust. The district court did not clearly err in finding she occupied a position of private trust, as her position included sufficient managerial discretion to support the enhancement and she abused that position.
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