U.S. v. Berkowitz

Dist. Ct. did not err in imposing $4,069,091.06 restitution order as part of defendant’s sentence on wire fraud charge stemming from defendant’s efforts, along with others, in massive tax fraud scheme that entailed submission of false tax returns in names of over 3,000 unknowing, incarcerated or deceased people. Restitution award was based on loss figures provided in presentence report, indicating that intended loss was around $19 million and actual loss was $4,069,091.06, and that Dist. Ct. properly limited defendant’s liability to losses resulting from his own actions. Moreover, Dist. Ct. could properly base restitution award on actual losses caused by scheme.