United States v. MacArio Duran

Macario Duran appeals his sentence imposed after a jury conviction of structuring financial transactions to avoid reporting requirements in violation of 31 U.S.C. § 5324 . Duran, a sheriffs deputy with the Los Ange-les Sheriffs Department, was accused of stealing money seized in connection with the arrest of suspected drug dealers and money launderers. The jury failed to reach a verdict on charges of conspiracy to commit theft and income tax evasion.

The district court increased Duran’s offense level two levels pursuant to § 3B1.3 of the Sentencing Guidelines which provides such an increase where a “defendant abused a position of public or private trust ... in a manner that significantly facilitated the commission or concealment of the offense.” U.S.S.G. § 3B1.3 (1990). The court stated: “Duran was an employee of the sheriffs department and this position substantially facilitated his crime by putting him in the position to acquire money in the first instance, and thereafter engage in structuring the money in an attempt to conceal it.” Duran contends his status as a sheriffs deputy had no bearing on his ability to commit or conceal the offense for which he was convicted, and the…