COLLOTON, Circuit Judge.
Phillip O'Malley was convicted of conspiracy to commit fraud. His sentence required that he serve a term of probation, perform community service, pay a $10,000 fine, and make restitution in the amount of $459,047.02. On appeal by the government, this court concluded that the district court erroneously calculated the amount of loss and impermissibly departed from the then-mandatory guideline range. United States v. O'Malley,
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