What is the test for an order of restitution for abuse of a victim?

We review an order of restitution for abuse of discretion. See United States v. Kinlock, 174 F.3d 297, 299 (2d Cir. 1999). Section 3663 of title 18 of the United States Code authorizes a federal court, when sentencing a defendant convicted of an offense under title 18, to order restitution to a victim or, if the victim is deceased, to the victim's estate. See 18 U.S.C. 3663(a)(1) (A). In deciding whether to order restitution, the court shall consider the amount of loss caused by the offense of conviction, the defendant's financial resources, the financial needs and earning ability of the defendant and the defendant's dependents, and other factors which the court deems appropriate. See id. 3663(a)(1)(B)(i).

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