Minter

SECOND SUPPLEMENTAL MEMORANDUM *

Bruce Edward Minter appeals the district court’s imposition of restitution in connection with his convictions for bankruptcy fraud. In previous memoranda, we affirmed Minter’s conviction, United States v. Minter, 109 Fed. Appx. 141 (9th Cir. 2004), and vacated his sentence of incarceration, 136 Fed.Appx. 970 (9th Cir.2005). The restitution order is the only remaining issue on appeal. Because the parties are familiar with the facts, we refer to them only as necessary for our decision.

1. Statutory Authority

That the district court had the statutory authority to award restitution is not in doubt. Though it did not indicate the basis for its award, it plainly had the discretionary authority under the Victim and Witness Protection Act of 1982 (“VWPA”), 18 U.S.C. §§ 3663-3664 , given Minter’s conviction of an offense under Title 18, to “order, in addition to ... any other penalty authorized by law, that the defendant make restitution to any victim of such offense, or if the victim is deceased, to the victim’s estate.” 18 U.S.C. § 3663 (a)(1)(A); United States v. Reed, 80 F.3d 1419, 1421 (9th Cir.1996).

Minter was convicted of one count of concealing…