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Jury findings for restitution

Katz v. United States

Updated Nov 12, 2026

In brief

Where it stands
Petition Pending

Awaiting an order on the petition

No decision timeline until the Court agrees to hear the case.

What it’s about
After a jury convicted David A.
What's at stake
Katz's challenge asks whether the Sixth Amendment required a jury to decide disputed facts used to set his restitution amount.

Summary: written with AI from the case record.

What it's about

Katz of conspiring to defraud the IRS, a judge ordered him to pay the IRS $44.87 million in restitution based on disputed facts the judge found at sentencing using a more-likely-than-not standard; the Ninth Circuit agreed with the order. Katz has asked the Supreme Court to review it, arguing that the Sixth Amendment required a jury to decide those facts.

The order was issued under the federal Mandatory Victims Restitution Act (MVRA).

Question presented

Whether the Sixth Amendment requires a jury to find facts that determine the amount of restitution imposed under the MVRA?

What happens next

The next step is for the Court to decide whether to hear the petition. Oral argument has not been scheduled, and no decision date is available.

Documents

1

Docket activity

5
  • New analysis added

    Nov 12, 2026 · Court records

  • AI analysis generated: Case Briefing

    Nov 12, 2026 · Generated

  • Case data updated: question_presented, extraction_metadata

    Nov 12, 2026 · Court records

  • Case data updated: summary, question_presented, generation_metadata

    Nov 12, 2026 · Court records

  • Brief added: Petition

    Nov 9, 2026 · Court records

More questions

2
What did the jury decide?
After a six-day trial, the jury found Katz guilty of conspiring to defraud the IRS but made no findings about any tax loss from the offense.
How did the judge set restitution?
At sentencing, the judge resolved disputed facts using a more-likely-than-not standard.

Sources

Primary materials plus reporting. Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.

Checked Nov 12, 2026Methodology

Court records and filings

Reporting and analysis