(1) Whether the Medicare beneficiaries whose health
care treatments form the basis of fraudulent Medicare
claims fit the definition of "victims" for purposes of base
offense level sentence enhancements under Section
2B1.1(b)(2)(A)(i) of the Federal Sentencing Guidelines when
the record shows no evidence of financial, pecuniary, or
intangible harm to the beneficiaries and where the
beneficiaries were paid in exchange for their consent to
authorize Medicare documents.

(2) Whether, following a conviction for health care
fraud, a sentencing court may consider discrete, readily
identifiable and traceable, separate acts and omissions
taking place in different time frames, through different
corporate entities operating in different industries with
different co-conspirators and different corporate principals,
as part of the "same course of conduct or common scheme or
plan as the offense of conviction" for purposes of "relevant
conduct" under Section 1B1.3(a)(2) of the Federal Sentencing
Guidelines.

(3) Whether a sentencing court may calculate the loss
under Section 2B1.1(b)(1) of the Federal Sentencing
Guidelines as the aggregate monetary amount of all
Medicare claims submitted by a health care company in
which the defendant was not a principal or "shadow owner"
when the government admitted evidence into the record
showing a "reasonably practicable" means of separating
legitimate from fraudulent claims and where the record
reflects no effort by the government or the sentencing court
to articulate a basis for instead considering all of the
submitted claims to be fraudulent.

Whether Medicare beneficiaries are 'victims' for purposes of sentencing enhancements