Balogun v. U.S. Attorney Gen., 425 F.3d 1356
(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)).