What is the test for making a defendant pay restitution under the Mandatory Victim Restitution Act?

MultiRegion, United States of America

The following excerpt is from United States v. Ketabchi, No. 19-958, No. 19-988 (2nd Cir. 2020):

The Mandatory Victim Restitution Act (the "MVRA") requires that defendants pay restitution where "an identifiable victim or victims has suffered a physical injury or pecuniary loss" in the context of a property offense. 18 U.S.C. 3663A(c)(1)(B); see United States v. Boyd,

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