I. Whether a sentencing court is required to verify actual or intended victim losses when applying a U.S. Sentencing Guidelines ("U.S.S.G. ") §2B1.1 Sentencing enhancement, where the validity of the total loss amount is undermined by the government's failure to present an actual loss amount; and, if so, what is the proper application for sentencing courts to verify the calculation of victim losses?

II. Whether the amount of "loss" attributed to a defendant who pleaded guilty in a fraud case remains the same for a defendant in a superseding indictment, who pleaded not guilty, and challenged that amount of loss — especially where the government has not proven that uncontested amount of victim losses.

Whether a sentencing court is required to verify actual or intended victim losses when applying a U.S. Sentencing Guidelines enhancement