The following excerpt is from United States v. Archer, 671 F.3d 149 (2nd Cir. 2011):
15. A slightly different rule applies in cases where the conviction is for an inchoate crime like possession of an illicit item with intent to defraud. See United States v. Oladimeji, 463 F.3d 152, 159 (2d Cir.2006). In those cases, we have held that carrying out the fraudulent scheme is sufficiently encompassed within the intent to defraud element of the crime so as to allow for restitution caused by the defendant's use of the prohibited item even though he was convicted only for its possession. Id. Even in these cases, however, the critical point of reference remains the elements of the crime of conviction.
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