(A)  Fraud or Deceit Offenses.  The statute includes as an aggravated felony “an offense that — (i) involves fraud or deceit in which the loss to the victim or victims exceeds $10,000 . . . .”[122]  See § 7.82, infra; N. Tooby, Aggravated Felonies § 5.31(B) (2003).

[122] INA § 101(a)(43)(M)(i), 8 U.S.C. § 1101(a)(43)(M)(i).  See N. Tooby, Aggravated Felonies § § 6.55 (fraud), 6.75 (tax evasion) (2003).

Ninth Circuit

SENTENCE " FEDERAL " RESTITUTION AGGRAVATED FELONY " FRAUD OFFENSES " LOSS AMOUNT " RESTITUTION
SENTENCE " FEDERAL " RESTITUTION AGGRAVATED FELONY " FRAUD OFFENSES " LOSS AMOUNT " RESTITUTION United States v. Tsosie, ___ F.3d ___, 2011 WL 1758785 (9th Cir. May 10, 2011) (vacating district courts judgment ordering restitution for expenses incurred by victim's mother in case involving abusive sexual contact in violation of 18 U.S.C. 2244(a)(1), as the award was issued in violation of the procedural and evidentiary requirements of 18 U.S.C. 3664).