“After careful consideration, and with the benefit of oral argument, we affirm the district court on all issues except for the loss amount attributed to Julie,” court documents read. “The district court did not identify the evidence it relied on to hold Julie accountable for losses incurred before 2007, and we cannot independently find it in the record.”

“So we vacate Julie’s sentence and remand solely for the district court to make the factual findings and calculations necessary to determine loss, restitution and forfeiture as to Julie and to resentence her accordingly,” they added at the time.