Balogun v. U.S. Attorney Gen., 2005 WL 2333840 (11th Cir. Sept. 26, 2005) (Alabama conviction for embezzlement of moneys belonging to the United States is an aggravated felony fraud offense under INA 101(a)(43)(M)(i); the United States may be considered the victim for purposes of INA 101(a)(43)(M)(i)).
http://caselaw.lp.findlaw.com/data2/circs/11th/0412507p.pdf