Opinion ID: 727292
Heading Depth: 3
Heading Rank: 1

Heading: Guideline Computation

Text: 61 Calhoon argues that the district court erred in determining that he is responsible for $31,000 in intended losses pursuant to U.S.S.G. § 2F1.1(b)(1). He contends that only actual loss is relevant and that the Medicare program sustained none. 62 Section 2F1.1(b)(1) of the United States Sentencing Guidelines requires that the offense levels be adjusted upward based on the loss attributable to the defendant. Loss need not be determined with precision. The court need only make a reasonable estimate of the loss, given the available information. U.S.S.G. § 2B1.1, comment. (n. 3) (1988); see U.S.S.G. § 2F1.1, comment. (n. 7) (1988) (referring to § 2B1.1). This court reviews district court loss calculations for clear error. United States v. Menichino, 989 F.2d 438, 440 (11th Cir.1993). 63 At sentencing, the government argued that Calhoon should be held responsible for attempting to defraud the Medicare program of $1,596,365. R.A.Vol. 11, p. 22. The government arrived at this figure through a complex series of calculations based on the Medicare regulations. Calhoon argued that the government sustained no actual loss and that no loss was intended. R.A.Vol. 11, pp. 189-90. He admitted, however, that suspect entries on the cost reports had a potential reimbursement effect of approximately $31,000. R.A.Vol. 11, pp. 69, 139. Both parties presented witnesses and other evidence in support of their contentions at the day-long sentencing hearing. The sentencing court, noting that it had as many questions at the end of the day as [it] had at the beginning, rejected the government's figure and imposed sentence based on the $31,000 figure suggested by Calhoon. R.A.Vol. 11, p. 193. We find no error. 64 Calhoon's assertion that he should be held responsible only for actual loss is without merit. The Sentencing Guidelines recognize that attempted or intended loss is a valid measure of culpability. U.S.S.G. § 2F1.1, comment. (n. 7) (1988); United States v. Shriver, 967 F.2d 572, 574 (11th Cir.1992). Calhoon's reliance on United States v. Wilson, 993 F.2d 214 (11th Cir.1993), is misplaced. In Wilson, this court held that incidental or consequential loss is not relevant for purposes of sentencing. Id. at 217. Wilson did not hold that actual loss need always be calculated; nor did it hold that intended loss is an inappropriate measure of loss. At sentencing, Calhoon admitted that, if the disputed claims had not been intercepted by an auditor, the claims could have netted CMC an additional $31,000 in reimbursements. That admission is sufficient to establish that, in making the false statements, he intended that the government suffer a loss in that amount. Cf. Shriver, 967 F.2d at 574.