United States v. Alvarez-Gutierrez, 394 F.3d 1241 (9th Cir. Jan. 14, 2005) (Nevada conviction for statutory sexual seduction, for having had sexual intercourse with a 14-year-old girl, in violation of Nev.Rev.Stat. 200.364, 368 (2002), constituted a sexual abuse of a minor aggravated felony under INA 101(a)(43)(A), 8 U.S.C. 1101(a)(43)(A)(2003), for purposes of imposing an eight-level illegal reentry sentence enhancement under U.S.S.G. 2L1.2(b)(1)(C) (2003), even though it was a gross misdemeanor punishable by a sentence of up to one year, Nev.Rev.Stat. 193.140 (2002)), following United States v. Gonzalez-Tamariz, 310 F.3d 1168, 1172 (9th Cir. 2002). See lengthy and well-reasoned dissent by Judge Berzon.