CARDAMONE, Circuit Judge.
Defendant Felix Valdez (defendant or appellant) appeals from a judgment entered on July 12, 2004 in the United States District Court for the Southern District of New York (Duffy, J.), convicting him upon his guilty plea of wire fraud in violation of 18 U.S.C. §§ 2 and 1343. Valdez was sentenced to a term of 18 months imprisonment, three years of supervised release, and ordered to pay $249,642 in restitution and a $100 special assessment...
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