Opinion ID: 716628
Heading Depth: 3
Heading Rank: 2

Heading: sufficiency of the evidence

Text: 18 The Government bears the burden of establishing, by a preponderance of the evidence, the amounts of restitution due each victim. 18 U.S.C. § 3664(d); United States v. Mullins, 971 F.2d 1138, 1147 (4th Cir.1992). The federal Sentencing Guidelines direct the district court to calculate a reasonable estimate of the range of loss in determining those amounts. U.S.S.G § 2F1.1, cmt. 8. Although we review the district court's interpretation of the Guidelines de novo, the calculation of loss for restitution purposes is a factual matter which we review only for clear error. United States v. Dozie, 27 F.3d 95, 99 (4th Cir.1994); United States v. Daughtrey, 874 F.2d 213, 217 (4th Cir.1989). 19 Henoud caused loss to C & P and the long-distance carriers by using their facilities and services with an intent to defraud them. At trial and sentencing, the United States used C & P business records coupled with the testimony of a C & P employee to establish the extent of harm caused. Henoud has not challenged the accuracy or authenticity of the billing records, which were maintained in the ordinary course of business. Because they consist of the billings for local and long-distance service to the location where Henoud conducted the offense of conviction during the period that he did so, the records provide an appropriate basis for establishing the amount of loss. In addition, Henoud admitted at sentencing that he was liable for the calls placed and the charges incurred as depicted in the billing records. Twice he stipulated to the amount of loss as demonstrated by the records introduced at trial. Furthermore, Henoud has not challenged the district court's acceptance of Coulsting as an expert qualified to testify as to the charges. 12 In short, our review of the record reveals no clear error in the district court's acceptance of the losses as revealed by Coulsting's testimony and the telephone billing records admitted at trial. The court followed the dictates of U.S.S.G. § 2F1.1 by making a reasonable estimate of loss based upon the charges reflected in the billing statements. Henoud has provided neither evidence of inaccuracy nor any other reason to discount the bills. Any variation in the amounts printed on the statements and those testified to in court is minor and cured by the Government's stipulation to be bound by the lowest figure to which there was any testimony. 20 For these reasons, the court's restitution order is 21 AFFIRMED.