## United States Court of App eals

F O R T H E E I G H T H C I R C U I T

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No. 1 1- 37 97

__ __ __ __ __ _ Uni te d S ta te s o f Am eri ca, *

* App el le e, *

* App eal fro m

th e Uni te d S ta te s

v. * Dis tri ct Co ur t fo r th e Weste rn
* Dis tri ct of Ark an sa s. Mar y Ben z, *

* [UNPUBLISHED] App el la nt

. *

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Su bm it te d: Ju ne 11 , 20 12 Fi le d: Ju ne 20 , 20 12

__ __ __ __ __ _ Befo re BYE, BEAM, an d S MITH, Ci rcu it Ju dg es

.

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PER CURI AM.

Mar y Ben z pl ed gu il ty to wire frau d, in vi ol at io n of 18 U.S.C. § 13 43
, an d th e di st ric t co ur t se nt en ced he r to 36 m on th s' im pr is on m en t. The ap pl ic ab le Gui de li ne s 1

ran ge was 33 to 41 m on th s' i m pr is on m en t. Ben z ap pe al s he r se nt en ce, ch al le ng in g

on ly th e ap pl ic at io n of a two -le ve l so ph is ti cat ed m ean s en ha nc em en t to he r ad vi so ry Gui de li ne s ra ng e. W e aff irm.

The Hon or ab le P.K. Hol m es , III, Ch ie f Ju dg e, Uni te d St at es Dis tri ct Co ur t fo r 1 th e Weste rn Dis tri ct of Ark an sa s.Bet ween 19 99 an d 20 09
, Ben z was an em pl oyee of Su pe rio r I n d us tri es (Su pe rio r) in Ro ge rs , Ark an sa s. Ben z was in it ia ll y hi red as a st aff a c c o un ta nt bu t la te r at ta in ed th e po si ti on of co nt ro ll er. Dur in g he r em pl oym en t, Ben z us ed se ve ral

sc he m es to de frau d Su pe rio r. Sp eci fic al ly, be twee n 20 02 an d 20 09
, Ben z cas he d 13 7

un au th or iz ed m an ua l ch eck s fro m Su pe rio r's pa y ro ll acco un ts to ta li ng $1 56 ,83 6.5 7.
Ben z f ai le d to en te r su ch ch eck s in to th e pa y ro ll syste m pe r co m pa ny po li cy

. In ad di ti on , be twee n 2 0 0 5 an d 20 08
, Ben z m ad e 62 frau du le nt el ect ro ni c tra ns fers of
Su pe rio r's fu nd s to ta li ng $1 71 ,29 2.8 1 to he r pe r s on al ba nk acco un t. Sh e in it ia te d th es e t r a n s a c t i on s th ro ug h ba nk pr og ram s to whi ch sh e ha d acce ss , an d sh e fal se ly la be le d th e tra ns act io ns as "re tu rn ed ," "p ay ro ll ," or "t ran sf er" to co nc eal he r frau d.
Ben z al so st rat eg ic al ly t i med su ch tra ns fers so as to av oi d de te ct io n by ex te rn al

au di to rs

. Pu rs ua nt to an ot he r sc he m e th at to ok pl ace be twee n 20 05 an d 20 09
, Ben z

wro te 47 co m

pa ny ch eck s pu rp or te dl y fo r "p et ty cas h" an d "Wal-M art Tele Ch eck s," bu t ke pt th e m on ey , to ta li ng $2 8,4 62 .69
, fo r he rs el f. Fi na ll y , Ben z rece iv ed pa y ro ll

ov erp ay m en ts be twee n 20 05 an d 20 09 to ta li ng $3 7,3 06 .53

. Doc um en ts Ben z crea te d

to au th or iz e su ch ov erp ay m en ts fal se ly in di cat ed th at he r pa y ro ll ch eck ha d be en lo st

or th at a di rect de po si t h ad be en can cel ed

.

Ben z's frau du le nt act iv it y was de te ct ed du rin g an in te rn al in ve st ig at ion an d sh e

was su bs eq ue nt ly charg ed wit h o ne co un t o f wire frau d, in vi ol at io n o f 18 U.S.C. §
13 43

. Ben z pl ed gu il ty to th e of fen se on May 5, 2 0 1 1
, an d a pr es en te nc e in ve st ig at io n rep or t (PSR ) was pr ep ared

. The PSR r eco m m en de d a so ph is ti cat ed

m ean s en ha nc em en t u nd er Un it ed Sta te s Gu id el in es Sen te nc in g M an ua l (U.S.S.G.) § 2B 1.1 (b )(9 )(C) (2 01 0)

. Sect io n 2B 1.1 (b )(9 )(C) pr ov id es fo r a two -le ve l

en ha nc em en t in frau d cas es if th e of fen se "i nv ol ve d so ph is ti cat ed m ean s." The

ap pl ic at io n no te s acco m

pa nyin g § 2B 1.1 de fin e "s op hi st ic at ed m ean s" as "es pe ci al ly

co m pl ex or es pe ci al ly in tri cat e of fen se co nd uc t pe rta in in g to t h e ex ecu ti on or

co nc eal men t of an of

fen se ." U.S.S.G. § 2B 1.1 cm t. n.8 (B). Ben z ob jecte d to th e
ap pl ic at io n of th e en ha nc em en t, arg ui ng th at he r frau du le nt co nd uc te d di d no t ris e to th e le ve l of so ph is ti cat io n co nt em pl at ed in § 2B 1.1 (b )(9 )(C)

. The di st ric t co ur t

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-o v e r r u le d Ben z's ob jecti on an d ap pl ie d th e en ha nc em en t, em ph as iz in g th at Ben z

em pl oyed fo ur di ffer en t m et ho ds to de frau d Su pe rio r be twee n 20 02 an d 20 09 an d th at Ben z to ok st ep s t o c on ceal he r act s.

The so le is su e on ap pe al is whe th er th e di st ric t co ur t erre d whe n it ap pl ie d th e

so ph is ti cat ed m ean s en ha nc em en t. We fin d no erro r on th is reco rd

. W hi le Ben z 2

at te m pt s to sh ow th at each m et ho d sh e em pl oyed was un so ph is ti cat ed in is ol at io n, we ha ve he ld th at "[r ]epet it iv e an d co or di na te d co nd uc t, th ou gh no on e st ep is

pa rti cu la rly com

pl ic at ed , can be a so ph is ti cat ed sc he m e." Unit ed Sta te s v . Jen ki ns , 57 8 F.3 d 74 5, 75 1 (8 th Ci r. 2 0 09 ) (q uo ta ti on om it te d)

. Here, Ben z's rep et it iv e an d

co or di na te d tra ns act io ns , in vo lv in g well ov er 20 0 frau du le nt ch eck s a n d t ran sf ers ,
am ou nt ed to a m

ul ti -fro nt as sa ul t on S u p e r i o r ' s fin an ces ov er at le as t a se ve n- y ear
pe rio d. See Uni te d St at es v. Fi or it o, 64 0 F

. 3 d 33 8, 35 1 (8 th Ci r. 20 11 ) (fi nd in g

so ph is ti cat ed mea n s whe re de fen da nt 's frau d sp an ne d th ree y ears , ta rg et ed el ev en vi ct im s, an d in vo lv ed rep et it iv e an d co or di na te d co nd uc t, ev en th ou gh t h e ba si c el em en t of the sc he m e was rel at iv el y si m pl e), cert. d en ie d, 1 32 S. Ct

. 17 13 (2 01 2)

. And
, to en su re th e co ve rt su cces s of he r op erat io n, Ben z us ed ba nk pr og ram s, fal se ly la be le d tr an sf

ers , crea te d fal se do cu m en ts , an d st rat eg ic al ly ti m ed cert ai n tra nsac tio ns
to av oi d de te ct io n by ex te rn al au di to rs

. Viewe d as a who le
, th es e fact s sh ow th at Ben z's of fen se "i nv ol ve d so ph is ti cat ed m ean s" as co nt em pl at ed in § 2B 1.1 (b )(9 )(C)

.

W e aff irm.

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The go ve rn m en t po in ts ou t an in tra ci rcu it sp li t reg ard in g whe th er we rev ie w 2 th is is su e de no vo or fo r cl ear erro r. As we fin d no erro r, cl ear or ot he rwis e, we ne ed

no t ad dr es s th e sp li t he re. See Uni te d St at es v. Je nk in s, 57 8 F.3d 74 5, 75 1 (8 th Ci r. 20 09 ) (d ecl in in g to ad dr es s th is sp li t where "t he m or e ex act in g d e no vo st an da rd of

rev ie w [was] sa ti sf

ie d" ).

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