OPINION
ORLOFSKY, District Judge.
I. INTRODUCTION
The sentencing of Defendant, Louis J. Citarelli ("Citarelli"), presents an unusual case in that Citarelli does not challenge the Probation Department's calculation of his Total Offense Level, Criminal History Category, or Sentencing Guideline Range. Rather, he strenuously objects to any award of restitution to the victims of his crimes. Citarelli's objections bring into sharp focus the important...
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