JOHN M. GERRARD, Chief District Judge.
The Court has received the revised presentence investigation report and addendum in this case. The defendant has objected to the presentence report and moved for variance. Filing 79.
IT IS ORDERED:
1. The Court will consult and follow the Federal Sentencing Guidelines to the extent permitted and required by United States v. Booker, 543 U.S. 220 (2005) and subsequent cases. In this regard, the Court gives notice that, unless otherwise ordered, it will:
2. The defendant has objected to the presentence report on several grounds. Filing 79. First, the defendant objects to paragraph 107 because it fails to apply a role adjustment pursuant to U.S.S.G. § 3B1.2 cmt. n.3, for the reason that the loss in this matter greatly exceeds the defendant's personal gain. This objection will be resolved at sentencing, keeping in mind that the defendant bears the burden of proving that she is entitled to a mitigating role adjustment. United States v. Salazar-Aleman, 741 F.3d 878, 880 (8th Cir. 2013). The defendant also objects to the amount of restitution. The overall amount of restitution will be determined on the evidence presented at sentencing, remembering that the government bears the burden of proving the restitution amount by a preponderance of the evidence, 18 U.S.C. § 3664(e).
The defendant has also moved for a downward variance based on her personal circumstances and the circumstances of the offense. See filing 81. That request will be resolved at sentencing.
3. Except to the extent, if any, that the Court has sustained an objection, granted a motion, or reserved an issue for later resolution in the preceding paragraph, the parties are notified that the Court's tentative findings are that the presentence report is correct in all respects.
4. If any party wishes to challenge these tentative findings, that party shall, as soon as possible (but in any event no later than three (3) business days before sentencing) file with the Court and serve upon opposing counsel an objection challenging these tentative findings, supported by a brief as to the law and such evidentiary materials as are required, giving due regard to the local rules of practice governing the submission of evidentiary materials. If an evidentiary hearing is requested, such filings should include a statement describing why a hearing is necessary and how long such a hearing would take.
5. Absent timely submission of the information required by the preceding paragraph, the Court's tentative findings may become final and the presentence report may be relied upon by the Court without more.
6. Unless otherwise ordered, any objection challenging these tentative findings shall be resolved at sentencing.