United States v. Hickey, 367 F.3d 888 (9th Cir. April 30, 2004) (order of disgorgement of $1.1 million in civil action brought by SEC did not bar government from proceeding criminally against defendant, or from proving losses of more than $1.1 million).
http://caselaw.lp.findlaw.com/data2/circs/9th/0210197p.pdf