FI L ED U.S. COURT OF APPEAL S EL EVENTHCI RCUI T MAY 3, 2011 J OHN L EY CL ERK [DO NOT PUBLISH] IN THE U

NITED STATE S COURT OF APPEALS FOR THE ELE VENTH CIRCUIT

__ __ __ __ __ __ __ __ __ __ __ __ No. 1 0- 11 77 9 Non -Arg um en t Ca le nd ar

__ __ __ __ __ __ __ __ __ __ __ __ D.C. Dock etNo. 0 :9 8- cr-0 61 18 -J EM-1 UNITED STAT ES OF AMERIC A, ll ll ll ll ll ll ll ll ll ll l Pl ai nt iff -Ap pe ll ee,

ve rs us MAHENDRA PRATAP GUPTA, ll ll ll ll ll ll ll ll ll ll l Defen da nt -Ap pe ll an t.

__ __ __ __ __ __ __ __ __ __ __ __ App eal fro m

th e Uni te d S ta te s Di st ric t Co ur t forth e So ut he rn Dis tri ctof F lo rid a

__ __ __ __ __ __ __ __ __ __ __ __ (Ma y 3, 2 01 1) Befo re HULL, PRYOR an d M ARTIN, Cir cu itJu dg es . PER CURI AM: Thi s ap pe al is th e th irdoc cas io n t ha t t hi s C ou rt h as be en ask edto rev ie w th eam ou ntof l os s at tri bu te d t o M ah en dr a Gup taforco ns pi rin g t o d efraudMed ic are.

18 U.S.C. § 2 86 . In t wo p rev io us ap pe al s b y th e Uni te d S ta te s we h el d t ha t t he di st ric t co ur t erredin fin di ng a lo ss am ou ntof z ero , Uni te d S ta te s v . Gup ta(Gup ta II), 4 63 F.3d11 82 , 11 99 –1 20 0 (1 1t h C ir. 2 00 6) , andin sel ect in g a rb it rari ly $1.5 m il li on as t he am ou ntof l os s, Un it edSta te s v . Gup ta(Gup taIII), 5 72 F.3d87 8, 88 8– 89 (11 th Cir . 20 09 ). The d is tri ctco ur t at tri bu te d t o Gupt a a l os s amoun t o f $3 .4 m il li on . W e aff

irm. Gup taarg ue s tha t t he di st ric t co ur t fa il edto m ak e fi nd in gs of f actto supp or t it s s el ect io n o f $3 .4 m il li on as t he lo ss am ou ntan d t ha t the pro cedur al erro r cau se d th e d is tri ctco ur t t o m is cal cu la te th e am ou ntof r es ti tu ti on , bu t we d is ag ree. Th e di st ric t co ur t was pre se nt edwith t wo o pi ni on s ab ou t t he am ou ntof l os s an d ru le d th atitwas “ go in g t o g o wi th th e 3 .4 fi gu re” p ro vi de d b y Jef f Lit va k, t he ex pe rt f

or th e Uni te d S ta te s. Th e d is tri ctco ur t re jecte d Gupt a’s arg um en ts th atth e lo ss am ou ntwas z ero an d t ha t $ 1.4 m il li on in ex pe ns es th atAll eg he ny inc urredsh ou ld no t b e in cl ud edin th e am ou ntof l os s. Gupt a cri ti ci zes Lit va k’s ca lc ul at io ns an d arg ue s t ha t t he di st ric t co ur t s ho ul d h av e cre di te d t he tes ti m on y of t he de fen se ex pe rt wi tn es s, b utth e d is tri ctco ur t was pre se nt edwit h t wo m ean s o f cal cu la ti ng th e am ou ntof l os s an d i ts “ ch oi ce b et ween th em can no t b e cl earl y

erro ne ou s.” Uni te d S ta te s v . Sai ng erar d, 6 21 F.3d13 41 , 13 43 (11 th Cir . 20 10 ) (i nt ern al 2qu ot at io n m ark s o m it te d) .

Gup taarg ue s, fo r th e fi rs t t im e o n app eal , th atLit va k was no t q ua li fie d t o pr ov id e an ex pe rt o pi ni on , bu t h is arg um en t fa il s. Gupt a d idno t ch al le ng e Lit va k’s q ua li fic at io ns in th e d is tri ctco urt, an d h e d oe s n otarg ue th atLit va k’s ex pe rie nc e in m ak in g h os pi ta l v al ua ti on s re nd eredhi s t es ti m on y in ad m is si bl e. Gup tafai ls to cit e an y

au th or it y to est ab li sh th atLit va k, a c ert ifi edpubl ic acco un ta nt , was i nc ap ab le of e xa m in in g t he op erat io ns of Al le gh en y Man ag em en t Co m pa ny andqu an ti fy in g t he am ou ntof l os s ca us edto Med ic are. Se e Fed . R. Evi d. 7 02 . Gup taals o a rg ue s t ha t the di st ric t co ur t erro ne ou sl y be li ev editwas re qu ire d to fin d s om e am ou ntof l os s, b utwe di sa gr ee. Alt ho ug h t he di st ric t co ur t s ta te d th at“ itwou ldap pe ar . . . th atth e Ele ve nt h C irc ui t h as m ad e itve ry cle ar t ha t t he y feel th ere i s a l os s, an d i t’s m y res po ns ib il it y

to pi ckwhatth e lo ss was,” th e co ur t ex pl ai ne d i t kne w it“ co ul dn ’t pi cka nu m be r” an d h adto ba se it s ca lc ul at io n o n ev id en ce an d t he bu rd en of p ro of ab ou t t he am ou ntof l os s re st edwit h t he Uni te d St at es . The d is tri ctco ur t fa irl y ass um edth atth e o nl y

way itco ul d fi nda lo ss am ou ntof z ero was i f th e Uni te d S ta te s fa il edto sat is fy it s b ur de n o f pr oo f. The di st ric t co ur t d idno t err whe n i t ca lc ul at edth e am ou ntof r es ti tu ti on . The pa rti es ag reedth atth e am ou ntof r es ti tu ti on is de pe nd en t o n t he am ou ntof 3lo ss an d t ha t t he di st ric t co urt h adto “ su bt ract [] $1,2 08 ,76 3 . . . fro m it s l os s fin di ng .” The d is tri ctco ur t co rrec tl y ord eredGup tato pa y

$2 ,19 1,2 37 in res ti tu ti on . W e AFFIRM Gup ta ’s sen te nc e.

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