BEAM, Circuit Judge.
Robert G. Wells entered a plea of guilty to filing a false, fictitious or fraudulent claim against the government in violation of 18 U.S.C. § 287. The presentence report (PSR) recommended a base offense level of six. The PSR also recommended a three-level enhancement for the amount of the intended loss to the government, a two-level enhancement for more than minimal planning, a two-level enhancement for abuse of a position of trust, and a...
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