OPINION AND ORDER
FEIKENS, District Judge.
I. INTRODUCTION
By order dated January 5, 2001, this Court sentenced defendant, James William Smith, to 21 months of imprisonment, three years supervised release, and a restitution payment of $61,774.80, after defendant pleaded guilty to making false statements to the Social Security Administration ("SSA") in violation of 18 U.S.C. § 1001. On appeal, defendant contested the amount of restitution....
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