PRADO, Circuit Judge:
The issue in this case is whether a participant in a crime can be considered a victim for purposes of U.S. SENTENCING GUIDELINES MANUAL § 2B1.1(b)(1)(2005)("USSG"). Under the rare circumstances presented here, we conclude he can and AFFIRM the sentence imposed by the district court.
I.
The facts in this case are fairly simple, and largely undisputed by the parties.
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