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)).