EBEL, Circuit Judge.
On June 13, 2008, Lary Lee Speakman pleaded guilty to one count of wire fraud, in violation of 18 U.S.C. § 1343. Mr. Speakman was sentenced to forty-seven months in prison and ordered to pay $1,419,205.77 in restitution. On appeal, Mr. Speakman challenges only the restitution orders entered by the district court, which we have jurisdiction to review under 28 U.S.C. § 1291. For the following reasons, we REVERSE.
I. BACKGROUND...
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