The following excerpt is from United States v. Cote, 14-2032-cr (2nd Cir. 2015):
Next, we turn to the restitution order. The district court's imposition of restitution under the Mandatory Victim Restitution Act ("MVRA") is also reviewed for abuse of discretion, but where the defendant fails to object at the time of sentencing, we review for plain error. See United States v. Zangari, 677 F.3d 86, 91 (2d Cir. 2012).
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