Opinion ID: 617629
Heading Depth: 4
Heading Rank: 2

Heading: Amount of Restitution Imposed

Text: Our concern with the district court's imposition of restitution rests only with the questionable basis and not with the actual amount. Despite Hassebrock's objections, we conclude that the district court did not abuse its discretion when it determined the amount of restitution to impose. We review a district court's calculation of restitution only for abuse of discretion, and we view the evidence in the light most favorable to the government. Webber, 536 F.3d at 601. The amount of restitution is limited to the losses caused by the specific conduct underlying the offense for which the defendant was convicted. See 18 U.S.C. § 3663A(a). The prosecutor must establish the amount of loss by a preponderance of the evidence. See United States v. Hosking, 567 F.3d 329, 332-33 (7th Cir.2009) (citing 18 U.S.C. § 3664(e)). Yet the Guidelines also recognize that it may be impossible to make a perfect calculation and that the court may need to simply make a reasonable estimate based on the available facts. United States v. O'Doherty, 643 F.3d 209, 218-19 (7th Cir. 2011) (quoting U.S.S.G. § 2T1.1, app. 1). We have emphasized that the district court has broad discretion to determine the procedures for calculating the amount of restitution. See United States v. Minneman, 143 F.3d 274, 284 (7th Cir.1998). We have encouragedbut not requireddistrict courts to articulate detailed findings of fact in support of their restitution awards. Id. at 285. In general, the USPO calculates the amount of tax loss using evidence admitted at trial and then recommends this amount for restitution in its PSR. As we have stated, A district court may rely on the PSR in ruling on factual issues in the sentencing context as long as the PSR is based upon sufficiently reliable information. When the court relies on information contained in the PSR at sentencing, it is the defendant's burden to show that the PSR is inaccurate or unreliable. When a defendant has failed to produce any evidence calling the report's accuracy into question, a district court may rely entirely on the PSR. United States v. Artley, 489 F.3d 813, 821 (7th Cir.2007) (internal quotation marks and citations omitted). Although the loss under the sentencing guidelines refers to the intended loss and the loss under restitution refers to the actual loss, the method of calculation is related. See United States v. Copus, 110 F.3d 1529, 1537 (10th Cir.1997). In this case, the district court adopted the PSR's conclusions in their entirety. The PSR arrived at an amount of restitution ($997,582.98) based on a tax amount owed of $593,557, representing actual loss, plus interest until the date of sentencing hearing. Hassebrock contends that his tax liability is approximately $1,600, but he provides no evidence in support of this assertion. [5] In contrast, the PSR relied on IRS determinations, bank records, and third party interviews to support its classifications of the income earned in 2004. The PSR's estimate was conservative in treating the majority of the checks made out to the Hassebrocks as allowable business expenses. The district court acted well within its discretion in calculating restitution based on the PSR's estimate and the evidence introduced at sentencing. Therefore, with the possible exception of the basis for ordering restitution, the district court imposed a sentence that was procedurally proper, substantively reasonable, and statutorily authorized.