Opinion ID: 2589
Heading Depth: 2
Heading Rank: 2

Heading: Legal Fees and Accounting Costs Under the MVRA

Text: It is undisputed that § 3663A(b)(4) applies to the fraud offenses committed by the defendants in the present case. See 18 U.S.C. § 3663A(c)(1)(A)(ii). The district court relied on this provision to include in its restitution order as other expenses certain attorney fees and accounting costs the court found EDS to have incurred during its participation in the investigation and prosecution of the defendants' fraud. Defendants' first contention is that the term other expenses in § 3663A(b)(4), as a matter of law, cannot be read to include attorney fees and accounting costs. This question is one of first impression in our Circuit. We hold that other expenses incurred during the victim's participation in the investigation or prosecution of the offense or attendance at proceedings related to the offense may include attorney fees and accounting costs. Accord United States v. Gordon, 393 F.3d 1044, 1057 (9th Cir.2004); cf. United States v. Phillips, 477 F.3d 215, 224-25 (5th Cir. 2007) (allowing restitution of costs incurred by victim university in conducting computer damage and systems evaluation and contacting individuals whose information had been stolen as a result of defendant's computer hacking). Our conclusion follows from the plain language of the statute. That language gives the district courts broad authority to determine which of the victim's expenses may be appropriately included in a restitution order. See Gordon, 393 F.3d at 1056-57. The statute requires that the included expenses be necessary, and that they be incurred during participation in the investigation or prosecution of the offense or attendance at proceedings related to the offense. 18 U.S.C. § 3663A(b)(4). It also requires, as discussed further below, that these expenses be incurred by a victim within the meaning of 18 U.S.C. § 3663A(a)(2) and that they not require unduly complicated determinations of fact, see 18 U.S.C. § 3663A(c)(3). The statute does not otherwise limit the type of expenses that may be included.