Singh v. Att'y General, 677 F.3d 503 (3d Cir. Apr. 16, 2012) (rejecting Government argument that $54,000 restitution order proved actual loss in excess of $10,000; "First, its reliance on the MVRA ["Mandatory Victims Restitution Act"] is misplaced because the record shows that the sentencing court issued restitution pursuant to an express agreement by the parties, not the MVRA. Second, the law governing restitution issued pursuant to a party agreement shows that such orders are not limited to actual losses from the offense of conviction. Third, even if the court's restitution order reflected a judicial finding of loss, Nijhawan and our own precedent make clear that we need not take the order at face value for removal purposes, particularly when, as here, it conflicts with undisputed facts in the sentencing material.").