Case: Restitution Award from Defendants in Conspiracy Conviction Is Limited to Actual Losses (9th Cir.)

Co-defendant in conspiracy to evade taxes were jointly and severally liable for restitution, the Ninth Circuit Court of Appeals held, affirming Defendant’s conviction, but vacating the restitution award, and remanding for a recalculation of the proper amount of restitution. The government’s “actual losses” are limited to the amount it could have actually collected had the conspiracy not occurred, not the amount the conspirators “intended” to conceal. [United States v. Bowen, No. 22-10115 (9th Cir. May 8, 2023)]

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