Read US v. Leftwich, 09-4419

In a conviction of defendant for mail fraud and filing false claims, in connection with a multi-year scheme to defraud the United States through the submission of fraudulent tax returns to the Internal Revenue Service, district court's judgment requiring defendant to make restitution to the United States in the amount of $2,404,087, is vacated and remanded, because the restitution statutes, the Victim Witness Protections Act (VWPA) and the Mandatory Victims Restitution Act (MVRA), impose different requirements on the district court when it determines an award of restitution, without identifying the statutory basis upon which restitution was awarded, the district court's order cannot be properly reviewed on appeal.

Appellate Information

• Argued 10/29/2010
• Decided 12/20/2010
• Published 12/20/2010

Judges

• AGEE

Court

• United States Fourth Circuit

Counsel

• For Appellant:
  
• Elita C. Amato, Jonathan C. Su